N.D. Cent. Code § 4.1-12-05: Submission of assessments - Civil penalty

1.A processor shall submit all assessments collected under this chapter to the commissioner within thirty days after the conclusion of each calendar quarter.

2.If a processor fails to submit the assessments as required by this section, the commissioner may impose a penalty equal to five percent of the amount due, plus interest at the rate of six percent per annum from the due date.