49-113. Fees; unpaid amounts; penalties;
audits
A. For self-reported fees in this title, the director shall require the payer to
sign a certification that the amount reported is accurate.
B. The director shall collect interest on the unpaid amount of every payment, fee,
self-reported fee, tax, assessment, cost and penalty authorized by this title at the rate
determined pursuant to section 42-1123 from the date required for payment until the full
amount is paid. If nonpayment is due to wilful neglect, the director shall also collect
an additional five per cent penalty of up to twenty-five per cent of the amount due for
each month or fraction of a month the amount is past due. All monies collected pursuant
to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the state
general fund.
C. The director may require a person who is required to make a payment pursuant to
this title to appear at reasonable times and on reasonable notice at the director's
office and produce records and information that are specified in the notice to determine
compliance with this title.
D. The director shall audit the records of a sufficient number of persons under
this section to ensure general compliance with its requirements.
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