{"data":{"id":"us-mt/15-72-112","jurisdiction":"us-mt","citation":"15-72-112","heading":"Penalties and interest for violation.","body":"(1) (a) A person who fails to file a return as required by 15-72-110 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 return required by 15-72-110 and to pay the tax on or before the due date must be assessed 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 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE","Part 1. Electrical Generation Tax Reform Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0720/part_0010/section_0120/0150-0720-0010-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:56Z","sha256":"f9ed9aa46440fa07a74b1dabcc80a3f1211a8fb97b1af701a1b0956d0170a2ba","source_id":"us-mt","stale":false,"prev":"us-mt/15-72-111","next":"us-mt/15-72-113"},"notice":"GroundRules: Original legal text. Not legal advice."}