North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-51-22
Penalty
Official textlegis.nd.gov
Any person intentionally violating any of the provisions of this chapter is guilty of a class A misdemeanor.
Source: view the official PDF
In this chapter (27 sections)
- 57-51-01 · Definitions
- 57-51-02 · Gross production tax - Oil
- 57-51-02.1 · Type of tax
- 57-51-02.2 · Gross production tax - Gas
- 57-51-02.3 · Valuation of oil - Alternatives - Exceptions
- 57-51-02.4 · Shallow gas - Gross production tax exemption
- 57-51-02.5 · Exemption of gas for electrical generation at well site
- 57-51-03 · Gross production tax to be in lieu of other taxes
- 57-51-04 · Equipment used in production exempt from ad valorem tax
- 57-51-05.1 · Reclamation of oil - Refiner to pay tax - Reports required
- 57-51-07 · Powers of commissioner
- 57-51-09 · Commissioner shall compute tax on incorrect returns
- 57-51-10 · Proceedings and penalty on delinquency
- 57-51-11 · Lien for tax - Preservation of lien - Satisfaction of lien
- 57-51-12 · Delinquent taxes - Sale of property
- 57-51-13 · False report deemed perjury
- 57-51-14 · Duties of commissioner and state treasurer
- 57-51-15 · Gross production tax allocation - Report
- 57-51-15.1 · Energy impact fund
- 57-51-16 · Distribution of proceeds in certain cases
- 57-51-18 · Payment where ownership is in dispute - Assignment as…
- 57-51-19 · Claim for credit or refund
- 57-51-19.1 · Minimum refunds and collections
- 57-51-20 · Statements as to tax on settlements - Acceptance of…
- 57-51-21 · Rules and regulations - Bond - Reports - Actions
- 57-51-22 · Penalty
- 57-51-23 · Application of chapter