Minnesota § 287.13 - VIOLATIONS; CIVIL PENALTIES
Full text of Minnesota Minnesota Statutes § 287.13 — VIOLATIONS; CIVIL PENALTIES, with citation guidance and answers to common questions.
§ 287.13. VIOLATIONS; CIVIL PENALTIES
Subdivision 1.Failure to pay full amount.
Any person liable for the tax imposed by section 287.035 who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less.
Subd. 2.Additional penalty.
Any person who willfully attempts to evade or defeat the tax imposed under sections 287.01 to 287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.
Subd. 3.Payment to mortgagee.
If a mortgagee undertakes to collect from the mortgagor the amount of the tax due under sections 287.01 to 287.12 as provided in section 287.08, paragraph (e), the mortgagor is not subject to the penalties under this section and the mortgagee is subject to the provisions of this section.
History:
1997 c 84 art 6 s 17; 1999 c 31 s 10; 1Sp2001 c 5 art 7 s 27
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 287.13
What does Minnesota Statutes § 287.13 cover?
Section 287.13 ("VIOLATIONS; CIVIL PENALTIES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 287.13?
A common citation format is "Minnesota Statutes § 287.13" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 287.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.