GroundRules
15-39-105: Penalties and interest for violation.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 39. TAXATION OF BENTONITE
- Part 1. General Provisions
(1) (a) A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206.
(b) A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216.
Collected 2026-09-14T04:47:38Z. Source file · JSON