Montana Code Annotated 2021

TITLE 15. TAXATION

CHAPTER 68. SALES TAX

Part 5. Returns and Payment

Penalties And Interest For Violation

15-68-514. Penalties and interest for violation. If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.

History: En. Sec. 29, Ch. 544, L. 2003.