Montana § 15-70-718 Fraudulent Return -- Penalty

Montana Statutes

§ 15-70-718 — Fraudulent Return -- Penalty

Montana § 15-70-718

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 7Alternative Fuel Tax

This text of Montana § 15-70-718 (Fraudulent Return -- 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. § 15-70-718 (2026).

Text

15-70-718 . Fraudulent return -- penalty. If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part:

(1)there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.

(2)the person is guilty of a misdemeanor and on conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.

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

15-70-718 . Fraudulent return -- penalty. If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part:
(1) there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.
(2) the person is guilty of a misdemeanor and on conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.