12-1,105.   Same; penalty for refusal or failure to file return.In every case where any person or corporation shall fail or refuse tomake the return required by this act, the county clerk shall proceed toascertain and determine the tax due thereon and add 50% of the tax sodetermined, as a penalty for failure to make such return.

      History:   L. 1982, ch. 63, § 5; May 13.