Montana § 15-72-112 Penalties And Interest For Violation

Montana Statutes

§ 15-72-112 — Penalties And Interest For Violation

Montana § 15-72-112

Title 15TAXATION

Ch. 72ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE

Part 1Electrical Generation Tax Reform Act

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Bluebook

Mont. Code Ann. § 15-72-112 (2026).

Text

15-72-112 . Penalties and interest for violation.

(1)(a) A person who fails to file a return as required by 15-72-110 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 return required by 15-72-110 and to pay the tax on or before the due date must be assessed 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 .

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15-72-112 . Penalties and interest for violation. (1) (a) A person who fails to file a return as required by 15-72-110 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 return required by 15-72-110 and to pay the tax on or before the due date must be assessed 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 .