Interest and penalties on default; when return or statement deemed delinquent.
1. Any special fuel user who fails to pay any excise tax within the time prescribed by this chapter shall pay, in addition to the tax, a penalty of $50 or 10 percent of the amount owed, whichever is greater, plus interest on the amount of the tax at the rate of 1 percent per month or fraction thereof, from the date the tax became finally due until the date of payment.
2. A tax return or statement is considered delinquent when it has not been received by the Department by the date the tax return or statement is due, as prescribed by the provisions of this chapter.
Last modified: February 27, 2006