{"data":{"id":"us-gu/11-gca-26406","jurisdiction":"us-gu","citation":"11 GCA § 26406","heading":"Penalty.","body":"In addition to all other penalties provided by law, a penalty of One Thousand Dollars ($1,000.00) shall be assessed and collected from a distributor who fails to report to the Tax Commissioner a transfer in Guam of liquid fuel unless it is shown by the distributor that such failure is due to reasonable cause and not due to willful neglect. The penalty shall apply to each such failure to report a transfer.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 4: LIQUID FUEL TAX"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc026_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:48Z","sha256":"2bc8fe145b8c7809c93a5cf597188059be0a04e51db3ed83b5e70c777ed914c2","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26405","next":"us-gu/11-gca-26407"},"notice":"GroundRules: Original legal text. Not legal advice."}