§11-14-19. Penalty for failure to file required return when no tax due.

In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of such failure or fraction thereof.

Bill History For §11-14-19

1978 Regular Session
Senate Bill 371
1972 Regular Session
Senate Bill 113
1970 First Special Session
House Bill 10
1953 Regular Session
Senate Bill 59
1943 Regular Session
House Bill 213
1939 Regular Session
House Bill 186
1931 Regular Session
House Bill 1