22-2916. PENALTY FOR TAX DEFAULTS. Any handler, dealer or grower who fails to make collection, file return or pay any tax within the time required by or pursuant to this act shall thereby forfeit to the state a penalty of five per centum (5%) of the amount of tax determined to be due, as provided in this act, plus one per centum (1%) of such amount 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 commission and disposed of as provided with respect to moneys derived from the taxes levied and imposed by this act.
History:
[22-2916, added 1957, ch. 94, sec. 6, p. 158.]
Structure Idaho Code
Title 22 - AGRICULTURE AND HORTICULTURE
Chapter 29 - BEANS — PROMOTION OF INDUSTRY
Section 22-2905 - THE REGENTS OF THE UNIVERSITY OF IDAHO — POWERS AND DUTIES.
Section 22-2906 - COOPERATION WITH OTHER AGENCIES.
Section 22-2911 - DECLARATION OF POLICY.
Section 22-2912 - BEAN COMMISSION CREATED.
Section 22-2913 - EXECUTIVE OFFICE.
Section 22-2914 - DEFINITIONS.
Section 22-2915 - ADMINISTRATION AND ENFORCEMENT OF ACT.
Section 22-2916 - PENALTY FOR TAX DEFAULTS.
Section 22-2917 - POWERS AND DUTIES OF COMMISSION.
Section 22-2918 - ADVERTISING, PUBLICITY AND SALES PROMOTION.
Section 22-2919 - DEPOSIT AND DISBURSEMENT OF FUNDS.
Section 22-2920 - USES FOR MONEYS.