§ 4.1-09-18 — Submission of assessments - Civil penalty

1. Each first purchaser shall forward to the council all assessments collected by the first
purchaser within thirty days after the end of each calendar quarter.
2. If a first purchaser fails to submit the assessments as required by this section, the
council may impose a penalty equal to ten percent of the amount due, plus interest at
the rate of six percent per annum from the due date.