GroundRules
15-8-309: Violation and penalty.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 8. ASSESSMENT PROCEDURE
- Part 3. How Property Is Assessed
A person who fails for any reason to file or return the statement required by 15-8-301 must be assessed a $25 penalty. The department shall deposit the penalty to the credit of the state general fund.
Collected 2026-09-14T04:46:48Z. Source file · JSON