Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 5. Ethanol Tax Incentive and Administration

Penalty For Failure To File

15-70-527. Penalty for failure to file. An ethanol distributor who fails to obtain a license under 15-70-511 or to file the statements required by 15-70-512 in the manner or within the time provided in 15-70-512 or who makes any false statement is guilty of a misdemeanor and upon conviction shall be fined not more than $1,000 or imprisoned in the county jail for not more than 6 months, or both.

History: En. Sec. 11, Ch. 649, L. 1983; amd. Sec. 17, Ch. 100, L. 2007.