{"data":{"id":"us-mt/15-68-514","jurisdiction":"us-mt","citation":"15-68-514","heading":"Penalties and interest for violation.","body":"If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 68. SALES TAX","Part 5. Returns and Payment"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0050/section_0140/0150-0680-0050-0140.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:51Z","sha256":"b93aee879cbd55105f27bd7231facc0c04044cd33712f5d3ec39fb2bd6b2f4b7","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-513","next":"us-mt/15-68-515"},"notice":"GroundRules: Original legal text. Not legal advice."}