§ 74-350. Penalties and interest for failure to file return or pay taxes collected.

Latest version.

(a)

If any certified shortterm rental business fails to file the returns required by this article or fails or refuses to remit to the commissioner of the revenue the tax collected and paid under this article at the time specified in this article, there shall be added to such tax a penalty in the amount of ten percent of the tax past due or the sum of $10.00, whichever is greater. The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failure to comply with any of the requirements of this article.

(b)

Interest on late payments of any taxes due shall be added at the rate of ten percent per year. Penalty and interest for failure to file the return or to pay the tax due pursuant to this article shall be assessed on the first day following the day such quarterly return and tax payment is due.

(Code 1988, § 13-219)

(Code 1988, § 13-219)

                    
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