Rule 23.16.2410 - PENALTIES(1) Failure to file live keno or bingo income tax returns or pay the tax in a timely manner will result in the assessment of penalties, stated in terms of a percentage of the tax due. The penalties to be assessed are as follows: (a) 0-30 days late = 10% of tax due;(b) 31-60 days late = 25% of tax due;(c) 61-90 days late = 50% of tax due;(d) 91 days or more = 100% of tax due.(2) The imposition of these penalties does not preclude the department from taking any other action against the operator as allowed by law.Mont. Admin. r. 23.16.2410
NEW, 1990 MAR p. 828, Eff. 4/27/90.23-5-115, MCA; IMP, 23-5-115, 23-5-409, MCA;