Montana Code 15-68-514. Penalties and interest for violation
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15-68-514. Penalties and interest for violation. If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.
Terms Used In Montana Code 15-68-514
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201