15-35-105: Penalty and interest for delinquent tax -- waiver.

(1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216.

(2) The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.

(3) A penalty may be waived by the department pursuant to 15-1-206.