§ 105-449.119. Review of civil penalty assessment.
§ 105‑449.119. Reviewof civil penalty assessment.
A person who denies liabilityfor a penalty imposed under this Part must pay the penalty and file a requestfor a Departmental review of the penalty. The request must be filed within thetime set in G.S. 105‑241.11 for requesting a Departmental review of aproposed assessment. The procedures in Article 9 of this Chapter for review ofa proposed assessment apply to the review of the penalty. The date the penaltywas imposed is considered the date the notice of proposed assessment wasdelivered to the taxpayer. (1995, c. 390, s. 3; 1999‑337, s. 44; 2007‑491,s. 41.)