§ 44-19-20 - Interest and penalties on delinquent payments.
SECTION 44-19-20
§ 44-19-20 Interest and penalties ondelinquent payments. – Any person who fails to pay any tax to the state or any amount of tax requiredto be collected and paid to the state, except amounts of determinations made bythe tax administrator under §§ 44-19-11 – 44-19-14 within therequired time shall pay a penalty of ten percent (10%) of the tax or amount ofthe tax, in addition to the tax or amount of the tax, plus interest at theannual rate provided by § 44-1-7 from the date on which the tax or amountof the tax required to be collected became due and payable to the state untildate of payment.