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North Dakota Century Code Title 57. Taxation § 57-63-06. Penalties--Offenses

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1. If a facility's return or corrected return is not filed or the assessment is not paid within the time required by this chapter or, if upon audit, the facility is found to owe an additional assessment, the facility is subject to a penalty of five percent of the amount of assessment due, plus interest of one percent of the assessment for each month of delay or fraction thereof, excepting the first month after the assessment becomes due.  If satisfied that the delay was excusable, the commissioner may waive and, if paid, refund all or any part of the penalty and interest.  The penalty and interest must be paid to the commissioner and disposed of in the same manner as other receipts under this chapter.  Unpaid penalties and interest may be enforced in the same manner as the assessment imposed under this chapter.

2. A person failing to comply with this chapter or failing to remit the assessment provided by this chapter to the commissioner on a timely basis is guilty of a class B misdemeanor.

Cite this article: - North Dakota Century Code Title 57. Taxation § 57-63-06. Penalties--Offenses - last updated January 01, 2020 |

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