(a) A person, firm, or corporation who willfully fails to render any report or perform other duties required under this article shall pay a civil penalty of $100.00 for each day the report is withheld or the duty is not performed, but not more than $5,000.00.
(b) A person, firm, or corporation who willfully fails to pay or deliver property to the commissioner as required under this article shall pay a civil penalty equal to 25 percent of the value of the property that should have been paid or delivered.
(c) A person, firm, or corporation who willfully refuses after written demand by the commissioner to pay or deliver as required by this article is guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed $1,000.00 or by imprisonment not to exceed six months or by both such fine and imprisonment.
Section: Previous 44-12-220 44-12-221 44-12-222 44-12-223 44-12-224 44-12-225 44-12-226 44-12-227 44-12-228 44-12-229 44-12-230 44-12-231 44-12-232 44-12-233 44-12-234 NextLast modified: October 14, 2016