§ 57-40.3-11 — Penalties

North Dakota § 57-40.3-11

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-40.3: Motor Vehicle Excise Tax

Text

1. Any person who violates any of the provisions of this chapter is guilty of a class B
misdemeanor.
2. Any person who submits a false or fraudulent motor vehicle purchaser's certificate, or
who fails to submit the certificate, is subject to a penalty of five percent of the true
amount of the tax which was due or five dollars, whichever is greater, plus one percent
of such tax for each month or fraction thereof subsequent to the month in which the
motor vehicle purchaser's certificate was due or the false or fraudulent motor vehicle
purchaser's certificate was furnished to the director of the department of
transportation. Such penalty must be paid to either the tax commissioner or the
director of the department of transportation and disposed of pursuant to the provisions
of section 57-40.3-10. The tax commissioner, if satisfied that the failure to submit or
the delay was excusable, may waive, and if paid, refund all or any part of such penalty
and interest. Unpaid penalties may be enforced in the same manner as the tax
imposed by this chapter.

3. Whenever a person, including any motor vehicle dealer, has collected from a person
acquiring a motor vehicle, a motor vehicle excise tax in excess of the amount
prescribed or due under this chapter, and if the person does not refund the excessive
tax collected to the person who remitted it, the person who collected the tax shall pay it
to the tax commissioner in the quarterly period in which the excessive collection
occurred. The penalty and interest provisions of this section apply beginning at the
termination of each reporting period.
4. If upon audit the tax commissioner determines that a motor vehicle excise tax has not
been paid or an additional tax is due, the tax commissioner shall give notice of
determination of the tax due to the person liable for the tax. The notice of
determination must be given no later than three years from the date the motor vehicle
was purchased, acquired, or the date the vehicle was required to be titled or registered
with the director of the department of transportation, whichever is later. If it is
determined that the motor vehicle excise tax due is twenty-five percent or more above
the amount that had been paid, the notice of determination must be given no later than
six years from the date the motor vehicle was purchased, acquired, or the date the
vehicle was required to be titled or registered with the director of the department of
transportation, whichever is later. The notice of determination of tax due fixes the tax
finally and irrevocably unless within thirty days of the date of the notice the person
against whom the tax is assessed applies to the tax commissioner for a hearing under
chapter 28-32 or unless the tax commissioner reduces the liability relating to
assessments on the tax commissioner's own motion. The provisions of chapter
57-39.2 not in conflict with the provisions of this chapter govern the administration of
the tax levied in this chapter.