22-1206. PENALTY FOR TAX DEFAULTS. Any handler, dealer or grower who fails to make collection or file return or to pay any tax within the time required by or pursuant to this act shall thereby forfeit to the state a penalty of ten per cent (10%) of the amount of tax determined to be due, as provided in this act, plus one and one-half percent (1 1/2%) of such amount of tax determined to be due for each month of delay or fraction thereof after the expiration of the first month after such return was required to be filed or such tax became due; but the commission, if satisfied that the delay was excusable, may remit all or any part of such penalty. Such penalty shall be paid to the Idaho potato commission and disposed of as provided with respect to moneys derived from the taxes levied and imposed by this act.
History:
[22-1206, added 1939, ch. 172, sec. 6, p. 312; am. 1973, ch. 121, sec. 2, p. 229; am. 1985, ch. 109, sec. 2, p. 213.]
Structure Idaho Code
Title 22 - AGRICULTURE AND HORTICULTURE
Chapter 12 - POTATO COMMISSION
Section 22-1201 - LEGISLATIVE INTENT.
Section 22-1202 - POTATO COMMISSION CREATED.
Section 22-1203 - EXECUTIVE OFFICE.
Section 22-1204 - DEFINITIONS.
Section 22-1205 - ADMINISTRATION AND ENFORCEMENT OF ACT.
Section 22-1206 - PENALTY FOR TAX DEFAULTS.
Section 22-1207 - POWERS AND DUTIES OF COMMISSION.
Section 22-1208 - COMMODITY FACTS AND BENEFITS — PROMOTION.
Section 22-1209 - DEPOSIT AND DISBURSEMENT OF FUNDS.
Section 22-1210 - LIMIT ON STATE LIABILITY — COMPENSATION AND EXPENSES.
Section 22-1211A - REFERENDUM OF CONTINUANCE OF ADDITIONAL TAX.
Section 22-1212 - DEALERS’ RECORDS — TAX RETURNS.
Section 22-1213 - PENALTY FOR VIOLATIONS.