Prohibited acts - penalties
(1) It is unlawful for any distributor to sell and distribute any tobacco
products in this state without a license as required in
section 39-28.5-104, or to willfully make any false or fraudulent return or false statement
on any return, or to willfully evade the payment of the tax, or any part
thereof, as imposed by this article. Any distributor or agent thereof
who willfully violates any provision of this article shall be punished
as provided by
(2) (a) If a person neglects or refuses to make a return as required by this
article and no amount of tax is due, the executive director of the department
shall impose a penalty in the amount of twenty-five dollars.
(b) If a person fails to pay the tax in the time allowed in
section 39-28.5-106 (2), a penalty equal to ten percent of such tax plus one-half of one percent
per month from the date when due, not to exceed eighteen percent in the
aggregate, together with interest on such delinquent taxes at the rate
section 39-21-110.5, shall apply.
(c) In computing and assessing the penalty, penalty interest, and interest
pursuant to paragraph (b) of this subsection (2), the executive director
of the department may make an estimate, based upon such information as
may be available, of the amount of taxes due for the period for which
the taxpayer is delinquent.