New Hampshire Revised Statutes 77:30 – Penalty; Fraudulent or Incorrect Return
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I. [Repealed.]
II. For purposes of the application of N.H. Rev. Stat. § 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of N.H. Rev. Stat. § 21-J:39, then neither the $10 nor the $50 alternate penalties of N.H. Rev. Stat. § 21-J:31 shall apply to the return.
III. [Repealed.]
II. For purposes of the application of N.H. Rev. Stat. § 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of N.H. Rev. Stat. § 21-J:39, then neither the $10 nor the $50 alternate penalties of N.H. Rev. Stat. § 21-J:31 shall apply to the return.
III. [Repealed.]