GroundRules
15-35-121: Penalties for neglect or false statement.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 35. COAL SEVERANCE TAX
- Part 1. General Provisions
A person who fails, neglects, or refuses to file any statement required under this chapter or who makes a false statement commits a misdemeanor. A person convicted under this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for any term not to exceed 6 months, or both.
Collected 2026-09-14T04:47:33Z. Source file · JSON