{"data":{"id":"us-mt/15-70-418","jurisdiction":"us-mt","citation":"15-70-418","heading":"Fraudulent returns -- penalty.","body":"If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.","path":["TITLE 15. TAXATION","CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES","Part 4. Gasoline and Special Fuel Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0700/part_0040/section_0180/0150-0700-0040-0180.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:54Z","sha256":"01c9e5f7916b0eb6aeb2fa783b64d963423d409de7b17efa2bbf8ee2757fa227","source_id":"us-mt","stale":false,"prev":"us-mt/15-70-417","next":"us-mt/15-70-419"},"notice":"GroundRules: Original legal text. Not legal advice."}