Article 4 - ADDITIONS TO TAX AND PENALTIES
- Section 40-29-70 - Non-payable checks, money orders, or electronic funds
- Section 40-29-71 - Automatic refund
- Section 40-29-72 - Rules for application of assessable penalties; "person" defined
- Section 40-29-73 - Failure to collect and pay over tax, or attempt to evade or defeat tax
- Section 40-29-74 - Fraudulent statement or failure to furnish statement to employee
- Section 40-29-75 - False information with respect to withholding