Montana Code 15-70-718. Fraudulent return — penalty
15-70-718. Fraudulent return — penalty. If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part:
Terms Used In Montana Code 15-70-718
- Alternative fuel: means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle. See Montana Code 15-70-701
- Conviction: A judgement of guilt against a criminal defendant.
- Department: means the department of transportation. See Montana Code 15-70-701
- Person: means a person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-701
(1)there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.
(2)the person is guilty of a misdemeanor and on conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.