Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-443
Penalties
15-70-443 . Penalties. A distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided, who is delinquent in the payment of any gasoline or special fuel tax imposed by this part, who makes any false statement with reference to the distributor's business, who makes any false statement on any claim for refund, or who violates any provision of this part shall, in addition to any other penalties imposed, be guilty of a misdemeanor and upon conviction shall be fined an amount not to exceed $1,000 or be imprisoned in the county jail for not to exceed 6 months, or both.
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In this chapter (40 sections)
- 15-70-415 · Examination Of Records
- 15-70-416 · Information Reports -- Penalty -- Confidentiality
- 15-70-417 · Penalties For Delinquency
- 15-70-418 · Fraudulent Returns -- Penalty
- 15-70-419 · Improperly Imported Fuel -- Seizure
- 15-70-420 · Warrant For Distraint
- 15-70-421 · Statute Of Limitations
- 15-70-422 · Through 15-70-424 Reserved
- 15-70-425 · Refund Or Credit Authorized
- 15-70-426 · Required Records
- 15-70-427 · Through 15-70-429 Reserved
- 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
- 15-70-431 · Determination Of Highway Use
- 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
- 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
- 15-70-434 · Approval Or Rejection Of Claim
- 15-70-435 · Through 15-70-439 Reserved
- 15-70-440 · Unlawful Use Of Aviation Fuel
- 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
- 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
- 15-70-443 · Penalties
- 15-70-444 · Through 15-70-449 Reserved
- 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
- 15-70-451 · Tribal Motor Fuels Administration Account
- 15-70-452 · Tribal Motor Fuels Tax Account
- 15-70-453 · And 15-70-454 Reserved
- 15-70-455 · Nonresident Special Fuel User's Temporary Trip Permits --…
- 15-70-456 · Fees For Temporary Permits -- Duration Of Temporary Permits
- 15-70-457 · Department To Furnish Forms
- 15-70-458 · Penalty For Operation Without Temporary Permit --…
- 15-70-501 · Short Title
- 15-70-502 · Purpose
- 15-70-503 · Definitions
- 15-70-504 · Through 15-70-510 Reserved
- 15-70-511 · Licensing Of Ethanol Distributors
- 15-70-512 · Distributor's Statement
- 15-70-513 · Recordkeeping Requirements
- 15-70-514 · Examination Of Records
- 15-70-515 · Through 15-70-520 Reserved
- 15-70-521 · Denaturing Ethanol -- Refund Authorized