{"data":{"id":"us-mt/15-39-105","jurisdiction":"us-mt","citation":"15-39-105","heading":"Penalties and interest for violation.","body":"(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.\n(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.\n(2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 39. TAXATION OF BENTONITE","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0390/part_0010/section_0050/0150-0390-0010-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:38Z","sha256":"99d076bdbb3b016652e478923a9d60e08ef54b0ad58c5ed165d215f7371afbaf","source_id":"us-mt","stale":false,"prev":"us-mt/15-39-104","next":"us-mt/15-39-106"},"notice":"GroundRules: Original legal text. Not legal advice."}