§ 57-63-06 — Penalties - Offenses

1. If a facility's return or corrected return is not filed or the assessment is not paid within
the time required by this chapter or, if upon audit, the facility is found to owe an
additional assessment, the facility is subject to a penalty of five percent of the amount
of assessment due, plus interest of one percent of the assessment for each month of
delay or fraction thereof, excepting the first month after the assessment becomes due.
If satisfied that the delay was excusable, the commissioner may waive and, if paid,
refund all or any part of the penalty and interest. The penalty and interest must be paid
to the commissioner and disposed of in the same manner as other receipts under this
chapter. Unpaid penalties and interest may be enforced in the same manner as the
assessment imposed under this chapter.
2. A person failing to comply with this chapter or failing to remit the assessment provided
by this chapter to the commissioner on a timely basis is guilty of a class B
misdemeanor.