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

Montana Statutes

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

Montana·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 4 Gasoline and Special Fuel Tax

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.

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