Montana § 15-39-105 Penalties And Interest For Violation

Montana Statutes

§ 15-39-105 — Penalties And Interest For Violation

Montana § 15-39-105

Title 15TAXATION

Ch. 39TAXATION OF BENTONITE

Part 1General Provisions

This text of Montana § 15-39-105 (Penalties And Interest For Violation) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-39-105 (2026).

Text

15-39-105 . Penalties and interest for violation.

(1)(a) A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216 . The department may waive the penalty as provided in 15-1-206 .

(b)A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .

(2)A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216 .

Free access — add to your briefcase to read the full text and ask questions with AI

15-39-105 . Penalties and interest for violation. (1) (a) A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216 . The department may waive the penalty as provided in 15-1-206 .
(b) A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .
(2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216 .