§ 4.1-12-05 — Submission of assessments - Civil penalty

1. A processor shall submit all assessments collected under this chapter to the
commissioner within thirty days after the conclusion of each calendar quarter.
2. If a processor fails to submit the assessments as required by this section, the
commissioner may impose a penalty equal to five percent of the amount due, plus
interest at the rate of six percent per annum from the due date.