TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 4. Gasoline and Special Fuel Tax

Fraudulent Returns -- Penalty

15-70-418. Fraudulent returns -- penalty. If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.

History: En. Sec. 33, Ch. 525, L. 1993; amd. Sec. 22, Ch. 220, L. 2015; Sec. 15-70-353, MCA 2013; redes. 15-70-418 by Sec. 41, Ch. 220, L. 2015.