§ 44-17-11 - Penalties for violations – Interest on delinquencies.
SECTION 44-17-11
§ 44-17-11 Penalties for violations –Interest on delinquencies. – If the return required to be made by § 44-17-1 is not made within the timefixed or extended, the officer or agent neglecting or refusing to make thereturn shall be fined not exceeding five hundred dollars ($500), and the taxadministrator shall assess the tax upon any information he or she may obtain.Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any yearshall bear interest at the annual rate provided by § 44-1-7 from the datewhen the tax became due and payable to the date when the tax is paid. Anyofficer or agent who willfully makes a false statement in any return requiredby this chapter shall upon conviction be deemed guilty of perjury.