41A.01.120 Penalty and Interest; Violations

(a) If a person fails to file the required report or to pay the full amount of the tax as required by this chapter, there is imposed a penalty of five dollars or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month on the tax due, for each calendar month or fraction of a month during which the delinquency continues, excepting the month within which the tax became due. If a person files a false or fraudulent report with intent to evade the tax imposed by this chapter, there is imposed a penalty equal to ten percent of the deficiency, with interest at the rate of two percent per month on the deficiency, for each calendar month or fraction of a month during which the deficiency continues.

(b) If a consumer fails to pay any tax under this chapter, there shall be imposed a penalty of five dollars or a sum equal to five percent of the tax due, whichever is greater, together with interest at a rate of one percent per month on the tax due, for each calendar month or fraction of a month during which the delinquency continues, not including the month within which the tax became due. The Commissioner, for good cause shown, may waive all or a part of the penalty of the interest provided by this subsection. No refiner, supplier, distributor, importer, exporter, or retailer may be held liable for taxes due directly from a consumer.

(c) A person is guilty of a class A misdemeanor if:

(1) The person refuses or knowingly or intentionally fails to make and file any report required by this chapter in the manner or within the time required; or

(2) The person knowingly or with intent to evade or aid in the evasion of the tax imposed by this chapter makes any false statement or conceals any material fact in any application, record, report, or claim for a refund provided for in this chapter.