Montana § 15-70-418 Fraudulent Returns -- Penalty

Montana Statutes

§ 15-70-418 — Fraudulent Returns -- Penalty

Montana § 15-70-418

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 4Gasoline and Special Fuel Tax

This text of Montana § 15-70-418 (Fraudulent Returns -- Penalty) 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. § 15-70-418 (2026).

Text

15-70-418 . Fraudulent returns -- penalty. If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.

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15-70-418 . Fraudulent returns -- penalty. If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.