North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-61-09
Penalty
Official textlegis.nd.gov
Any person intentionally violating any of the provisions of sections 57-61-01 through
57-61-08 is guilty of a class A misdemeanor.
Source: view the official PDF
In this chapter (14 sections)
- 57-61-01.2 · When coal or commercial leonardite considered severed
- 57-61-01.3 · Severance tax reduction for coal mined for certain users
- 57-61-01.6 · Lignite research fund - Continuing appropriation
- 57-61-01.8 · Tax reduction for coal burned in small boilers
- 57-61-02 · When tax due - When delinquent
- 57-61-03 · Powers of state tax commissioner
- 57-61-04 · Tax commissioner to compute tax on incorrect or omitted…
- 57-61-05 · Penalty on delinquency - Failure to file returns
- 57-61-06 · Lien for tax
- 57-61-06.1 · Refund of overpayments
- 57-61-07 · Appeal from decision of tax commissioner
- 57-61-08 · Rules - Bond
- 57-61-09 · Penalty
- 57-61-10 · Coal development fund established