North Dakota § 52-04-11 Unpaid contributions to bear interest - Penalties for failure to file reports - Penalties and interest collected paid into the federal advance interest repayment fund

North Dakota Statutes

§ 52-04-11 — Unpaid contributions to bear interest - Penalties for failure to file reports - Penalties and interest collected paid into the federal advance interest repayment fund

North Dakota § 52-04-11

Title 52Social Security

Ch. 52-04Contributions

This text of North Dakota § 52-04-11 (Unpaid contributions to bear interest - Penalties for failure to file reports - Penalties and interest collected paid into the federal advance interest repayment fund) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 52-04-11 (2026).

Text

Penalties and interest collected paid into the federal advance interest repayment fund.

1.Contributions unpaid when due must bear interest at the rate of one and one-half percent per month or fraction thereof from due date.

2.Any employer who fails to submit to the bureau any employer's contribution and wage report by the date due shall pay the bureau a penalty equal to five percent of the contributions due for each month or part of a month until the report is submitted. The penalty for the first month of the first delinquent report in a calendar year may not be less than twenty-five dollars. The penalty for the first month of any subsequent delinquent reports in a calendar year may not be less than one hundred dollars. The penalty for subsequent months may not exceed twenty percent of c

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

Penalties and interest collected paid into the federal advance interest repayment fund.
1. Contributions unpaid when due must bear interest at the rate of one and one-half
percent per month or fraction thereof from due date.
2. Any employer who fails to submit to the bureau any employer's contribution and wage
report by the date due shall pay the bureau a penalty equal to five percent of the
contributions due for each month or part of a month until the report is submitted. The
penalty for the first month of the first delinquent report in a calendar year may not be
less than twenty-five dollars. The penalty for the first month of any subsequent
delinquent reports in a calendar year may not be less than one hundred dollars. The
penalty for subsequent months may not exceed twenty percent of contributions due.
The maximum penalty imposed by this subsection may not exceed five hundred
dollars for any single report. The penalty imposed by this subsection may be waived if
the bureau determines that the failure to submit the report timely was caused by
circumstances beyond the control of the employer.
3. The executive director, or any bureau employee authorized in writing by the executive
director, is authorized to enter into written agreements with employers relating to their
liability in respect to delinquent contributions, interest, penalties, and costs when such
employers are indebted to the bureau because of failure to pay contributions required
to be paid within any given period of time; provided, that such agreements must be in
accordance with regulations promulgated by the bureau and filed as provided by law,
and further provided that they do not contravene any other law, rule, or regulation.
4. The amount added under this section must be collected at the same time and in the
same manner and as a part of the contributions and must be paid into the federal
advance interest repayment fund.