Partnertax.ai
Start free trial →

North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-235

Every day's failure a separate offense

Official textncleg.gov

The willful failure, refusal, or neglect to observe and comply with any order, direction, or mandate of the Secretary of Revenue, or to perform any duty enjoined by this Subchapter, by any person, firm, or corporation subject to the provisions of this Subchapter, or any officer, agent, or employee thereof, shall, for each day such failure, refusal, or neglect continues, constitute a separate and distinct offense. (1939, c. 158, s. 906; 1973, c. 476, s. 193.)

Last amended: 1939, c. 158, s. 906; 1973, c. 476, s. 193.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 105-228.90 · Scope and definitions
  2. 105-229 · Repealed by Session Laws 1995 (Regular Session, 1996), c.…
  3. 105-230 · Charter suspended for failure to report
  4. 105-231 · Recodified as the second paragraph of § 105-230 by S.L.…
  5. 105-232 · Rights restored; receivership and liquidation
  6. 105-233 · Repealed by Session Laws 2006-162, s. 12(a), effective July…
  7. 105-234 · Repealed by Session Laws 2006-162, s. 12(a), effective July…
  8. 105-235 · Every day's failure a separate offense
  9. 105-236 · Penalties; situs of violations; penalty disposition
  10. 105-236.1 · Enforcement of revenue laws by revenue law enforcement…
  11. 105-237 · Waiver; installment payments
  12. 105-237.1 · Compromise of liability
  13. 105-238 · Tax a debt
  14. 105-239 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
  15. 105-239.1 · Transferee liability
  16. 105-240 · Tax upon settlement of fiduciary's account
  17. 105-240.1 · Agreements with respect to domicile
  18. 105-241 · Where and how taxes payable; tax period; liens
  19. 105-241.01 · Electronic filing of returns
  20. 105-241.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
  21. 105-241.2 · Repealed by Session Laws 2007-491, s. 2, effective January…
  22. 105-241.3 · Repealed by Session Laws 2007-491, s. 2, effective January…
  23. 105-241.4 · Repealed by Session Laws 2007-491, s. 2, effective January…
  24. 105-241.5 · Repealed by Session Laws 2007-491, s. 2, effective January…
  25. 105-241.6 · Statute of limitations for refunds
  26. 105-241.7 · Procedure for obtaining a refund
  27. 105-241.8 · Statute of limitations for assessments
  28. 105-241.9 · Procedure for proposing an assessment
  29. 105-241.10 · Limit on refunds and assessments after a federal…
  30. 105-241.11 · Requesting review of a proposed denial of a refund or a…
  31. 105-241.12 · Result when taxpayer does not request a review
  32. 105-241.13 · Action on request for review
  33. 105-241.13A · Taxpayer inaction
  34. 105-241.14 · Final determination after Departmental review
  35. 105-241.15 · Contested case hearing on final determination
  36. 105-241.16 · Judicial review of decision after contested case hearing
  37. 105-241.17 · Civil action challenging statute as unconstitutional
  38. 105-241.18 · Class actions
  39. 105-241.19 · Declaratory judgments, injunctions, and other actions…
  40. 105-241.20 · Delivery of notice to the taxpayer
Full table of contents →