Montana § 15-70-715 - Penalties For Refusal Or Failure To File Return Or Pay Tax When Due

§ 15-70-715. Penalties For Refusal Or Failure To File Return Or Pay Tax When Due

Penalties for refusal or failure to file return or pay tax when due. (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. (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.