28-5621. Failure to report or pay tax;
penalties; interest; transmittal date
A. If a supplier fails to submit the monthly report to the director on or before
the twenty-seventh day of the month, fails to submit the data or information required
under this article in the monthly report or fails to pay the amount of taxes due when
payable, the supplier shall pay interest on the unpaid tax at the rate of one per cent
per month or portion of a month from the due date until paid and a penalty of five per
cent shall be added to any tax not paid on or before the day prescribed for the payment
of the tax.
B. In addition to the penalty provided by subsection A, a person who fails to file
a report required by this section when due shall pay an additional penalty of twenty-five
dollars.
C. If a report or remittance required by this article is transmitted through the
United States mail and is not received by the director until after the date on which the
report is required to be filed or the payment was required to be made and if the envelope
in which the report or remittance is enclosed has a post office cancellation mark dated
on or before that date, on receipt of the envelope, the director shall treat the report
or remittance as if it had been received on the required date.
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