N.D.C.C. § 57-65-10 — Interest and penalties

1. Reports from the taxpayer are delinquent after the last day fixed for their filing, and
every person required to file a report is subject to a penalty of twenty -five dollars per
day of delinquency for each property upon which the person fails or refuses to file the
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reports. The penalties under this subsection are for failure to file reports and are in
addition to the penalties imposed by subsection 2 and constitute a lien against the
assets of the person failing or refusing to file the reports. The penalties prescribed
under this section must be collected in the same manner as potash and byproducts
taxes and must be apportioned as other potash and byproducts tax penalties.
2. In addition to the tax and interest prescribed in this chapter, a taxpayer is subject to
penalties as follows:
a. If any taxpayer, without intent to evade any tax imposed by this chapter, fails to
pay the amount shown as tax due on any return filed on or before the due date or
extended due date prescribed, there must be added to the tax a penalty of five
percent of the tax due, or five dollars, whichever is greater.
b. If any taxpayer, without intent to evade any tax imposed by this chapter, fails to
file a return on or before the due date or extended due date prescribed, there
must be added a penalty equal to five percent of the tax required to be reported,
or five dollars, whichever is greater.
c. If upon audit of a taxpayer's return additional tax is found to be due, there must
be added to the tax the penalty provided in subdivision a or b.
3. In addition to other increases to tax and penalty provided in this chapter, a taxpayer is
subject to interest as follows:
a. Any taxpayer who requests and is granted an extension of time for filing a return
shall pay, with the tax, interest on the tax at the rate of twelve percent per annum
from the date the tax would have been due if the extension had not been granted
to the date the tax is paid.
b. If any amount of tax imposed by this chapter is not paid on or before the due date
or extended due date for the payment, there must be added to the tax interest at
the rate of one percent per month or fraction of a month during which the return
was required to be filed or the tax became due.
c. If upon audit an additional tax is found to be due, there must be added to the
additional tax due interest at the rate of one percent of the additional tax for each
month or fraction of a month during which the tax remains unpaid, computed from
the due date of the return to the date paid, excepting the month in which the
return was required to be filed or the tax became due.
d. If the mathematical verification of a taxpayer's return results in additional tax due,
there must be added to the additional tax interest at the rate of one percent of the
additional tax due for each month or fraction of a month during which the return
was required to be filed or the tax became due.
4. The tax commissioner, for good cause shown, may waive the penalty or the interest
provided in this section.