{"data":{"id":"us-mt/15-70-715","jurisdiction":"us-mt","citation":"15-70-715","heading":"Penalties for refusal or failure to file return or pay tax when due.","body":"(1) If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714, there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If an alternative fuel dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.\n(2) Whenever an alternative fuel dealer files a return but fails to pay in whole or in part the tax due under this part, there must be added to the unpaid amount due interest at the rate of 1% a month or fraction of a month from the date on which the tax was due to the date of payment in full.","path":["TITLE 15. TAXATION","CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES","Part 7. Alternative Fuel Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0700/part_0070/section_0150/0150-0700-0070-0150.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:55Z","sha256":"926c5d828e942da2e5cb943b0d6443fb8cb782db299242dda8f80d08ee7e740e","source_id":"us-mt","stale":false,"prev":"us-mt/15-70-714","next":"us-mt/15-70-716"},"notice":"GroundRules: Original legal text. Not legal advice."}