CHAPTER 11. TAXATION.

ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-19. Penalty for failure to file report when no tax due.

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

Bill History For §11-17-19

1978 Regular Session
SB371
1974 Regular Session
HB708
1970 Regular Session
HB563
1963 Regular Session
HB547
1951 Regular Session
SB181
1947 Regular Session
HB105