§ 31-36.1-17 - Penalties.
SECTION 31-36.1-17
§ 31-36.1-17 Penalties. – (a) Any motor carrier failing to secure or display upon demand the license oridentification device required in § 31-36.1-3, or under the InternationalFuel Tax Agreement shall be guilty of a civil violation and subject to a finenot exceeding: (1) eighty-five dollars ($85.00) for the first offense and (2)not exceeding one hundred dollars ($100) for subsequent offenses. Any motorcarrier willfully violating any other provisions of this chapter shall bedeemed guilty of a civil violation and subject to a fine not exceeding onehundred dollars ($100) for the first offense and not exceeding five hundreddollars ($500) for subsequent offenses.
(b) Filing of a false statement to obtain credit orrefund. Any person who willfully and knowingly makes a false statementorally, in writing, or in the form of a receipt for the sale of motor fuel, forthe purpose of obtaining, attempting to obtain, or to assist any other person,partnership, or corporation to obtain or attempt to obtain a credit or refundor reduction of liability for taxes under this chapter, shall be fined not lessthan five thousand dollars ($5,000) nor more than ten thousand dollars($10,000), or be imprisoned not more than one year, or both.
(c) Failure to file return or pay tax. When any motorcarrier fails to file a return within the time prescribed by this chapter forthe filing of it or fails to pay the amount of taxes due when they are payable,a penalty of ten percent (10%) or fifty dollars ($50.00), whichever is greater,shall be added to the amount of the tax due, and the penalty shall immediatelyaccrue, and the tax shall bear interest at the annual rate provided by §44-1-7, as amended, until the tax is paid. The tax administrator may waive allor part of the penalties provided in this chapter when it is proved to the taxadministrator's satisfaction that the failure to file the return or pay thetaxes on time was due to reasonable cause.