North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-43.2-15
Penalty and interest - Violations
# 1.
If a person fails to file the required report or to pay the full amount of the tax as required by this chapter, there is imposed a penalty of five dollars or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month on the tax due, for each calendar month or fraction of a month during which the delinquency continues, excepting the month within which the tax became due. If a person files a false or fraudulent report with intent to evade the tax imposed by this chapter, there is imposed a penalty equal to ten percent of the deficiency, with interest at the rate of two percent per month on the deficiency, for each calendar month or fraction of a month during which the deficiency continues.
# 2.
If a consumer fails to pay any tax due under this chapter, the commissioner shall impose a penalty of five dollars or a sum equal to five percent of the tax due, whichever is greater, together with interest at the rate of one percent per month on the tax due, for each calendar month or fraction of a month during which the delinquency continues, not including the month within which the tax became due. The commissioner, for good cause shown, may waive all or part of the penalty or the interest provided by this subsection. No refiner, supplier, distributor, importer, exporter, or retailer may be held liable for taxes due directly from a consumer.
# 3.
A person is guilty of a class A misdemeanor if:
a. The person refuses or knowingly or intentionally fails to make and file any report required by this chapter in the manner or within the time required; or b. The person knowingly or with intent to evade or aid in the evasion of the tax imposed by this chapter makes any false statement or conceals any material fact in any application, record, report, or claim for refund provided for in this chapter.
Source: view the official PDF
In this chapter (40 sections)
- 57-43.2-03.1 · Dyed special fuel use by a city
- 57-43.2-04 · Tax chargeable to consumer
- 57-43.2-04.1 · Tax collection allowance
- 57-43.2-04.2 · Refund to prevent taxation by multiple jurisdictions
- 57-43.2-04.3 · Refund of tax on tax-exempt sales
- 57-43.2-04.4 · Credit for taxes paid on worthless accounts and refunds
- 57-43.2-04.5 · Refund - Emergency medical services operation - Fire…
- 57-43.2-04.6 · Refund of tax for fuel used for a refrigeration unit on…
- 57-43.2-06 · License, fee, and bond
- 57-43.2-07 · Bond or letter of credit required
- 57-43.2-07.1 · Qualification for exporter license
- 57-43.2-07.2 · Qualification for importer license
- 57-43.2-08 · Application for license - Issuance of license - Denial of…
- 57-43.2-09 · Revocation of license - Hearing to show cause -…
- 57-43.2-10 · Retention of records - Subject to inspection
- 57-43.2-11.1 · Report by terminal operator required
- 57-43.2-12 · Monthly returns and payments
- 57-43.2-13 · Presumption
- 57-43.2-14 · Commissioner to audit report and assess tax
- 57-43.2-14.1 · Determination if no report is filed
- 57-43.2-15 · Penalty and interest - Violations
- 57-43.2-16 · Determination if no return made
- 57-43.2-16.1 · Corporate officer liability
- 57-43.2-16.2 · Governor and manager liability
- 57-43.2-16.3 · Lien of tax - Collection - Action authorized
- 57-43.2-16.4 · Liability of a general partner in a limited liability…
- 57-43.2-17 · Fraudulent return
- 57-43.2-18 · Distribution of tax
- 57-43.2-19 · Transfer, deposit, and distribution of funds
- 57-43.2-20 · Erroneously or illegally collected taxes
- 57-43.2-21 · Inventory gains - Losses
- 57-43.2-22 · Administration - Assistance authorized - Rules
- 57-43.2-23 · Violations
- 57-43.2-24 · Penalties
- 57-43.2-25 · Liquefied petroleum gas dealers - License - Fee - Permits…
- 57-43.2-26 · Levy of importer for use tax
- 57-43.2-27 · Computation
- 57-43.2-28 · Exemptions
- 57-43.2-29 · Importer for use license required
- 57-43.2-30 · Issuance and display