[§245-30] Penalty for failure to make timely payment. A licensee who fails to pay any amount owing for the purchase of stamps within the time required shall pay a penalty of:
(1) Ten per cent of the amount due in addition to the amount due; and
(2) Interest at the rate specified in section 231-39 from the date on which the amount became due and payable until the date of payment. [L 2000, c 249, pt of §1]
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