12-1,105. Same; penalty for refusal or failure to file return.
12-1,105
12-1,105. Same; penalty for refusal or failure to file return.
In every case where any person or corporation shall fail or refuse to
make the return required by this act, the county clerk shall proceed to
ascertain and determine the tax due thereon and add 50% of the tax so
determined, as a penalty for failure to make such return.
History: L. 1982, ch. 63, § 5; May 13.