North Dakota Statutes
§ 57-43.3-23 — Penalty and interest - Violations
North Dakota § 57-43.3-23
This text of North Dakota § 57-43.3-23 (Penalty and interest - Violations) 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 § 57-43.3-23 (2026).
Text
1.If a person fails to file the required report or to pay the full amount of the tax as
required by this chapter, there is imposed a penalty of five dollars, or a sum equal to
five percent of the tax due, whichever is greater, with interest at the rate of one percent
per month on the tax due, for each calendar month or fraction of a month during which
the delinquency continues, excepting the month within which the report was required
to be filed or the tax became due. If a person files a false or fraudulent report with the
intent to evade the tax imposed by this chapter, there is imposed a penalty equal to ten
percent of the deficiency, with interest at the rate of two percent per month on the
deficiency, for each calendar month or fraction of a month during which the deficiency
continues
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-43.3-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-43.3-23.