Montana § 15-39-105 - Penalties And Interest For Violation
Full text of Montana Montana Code Annotated § 15-39-105 — Penalties And Interest For Violation, with citation guidance and answers to common questions.
§ 15-39-105. Penalties And Interest For Violation
Penalties and interest for violation. (1) (a) A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216 . The department may waive the penalty as provided in 15-1-206 . (b) A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 . (2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-39-105
What does Montana Code Annotated § 15-39-105 cover?
Section 15-39-105 ("Penalties And Interest For Violation") is part of the Montana Code Annotated, the codified statutory law of Montana. 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 Montana § 15-39-105?
A common citation format is "Montana Code Annotated § 15-39-105" (Montana). 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 Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-39-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana 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 Montana.