22-4213. FAILURE TO PAY ASSESSMENT — PENALTY. Any grower or dealer who fails to make collection or file return or to pay any assessment within the time required pursuant to this act shall thereby forfeit to the commission a penalty of five percent (5%) of the amount of the assessment determined to be due, as provided in this act, plus one percent (1%) of such amount for each month of delay or fraction thereof after the expiration of the month after such return was required to be filed or such assessment became due. 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 assessment levied and imposed by this act.
History:
[22-4213, added 1974, ch. 184, sec. 13, p. 1481.]
Structure Idaho Code
Title 22 - AGRICULTURE AND HORTICULTURE
Chapter 42 - ALFALFA AND CLOVER SEED INDUSTRIES
Section 22-4201 - TITLE OF ACT.
Section 22-4203 - DEFINITIONS.
Section 22-4204 - CREATION OF COMMISSION — MEMBERS — QUALIFICATIONS — COMPENSATION.
Section 22-4205 - NOMINATIONS FOR GROWER MEMBERS OF COMMISSION — QUALIFICATIONS.
Section 22-4206 - VACANCIES — TERMS.
Section 22-4207 - POWERS AND DUTIES OF COMMISSION.
Section 22-4208 - RECEIPT OF GIFTS — PAYABLE TO COMMISSION.
Section 22-4209 - LIABILITY OF STATE FOR COMMISSION.
Section 22-4210 - ASSESSMENT ON ALFALFA SEED AND CLOVER SEED.
Section 22-4211 - TIME FOR PAYMENT OF ASSESSMENTS — RECOVERY OF PAYMENT FROM GROWER.
Section 22-4212 - REQUEST FOR REFUND OF ASSESSMENT — MANNER OF FILING REQUEST.
Section 22-4213 - FAILURE TO PAY ASSESSMENT — PENALTY.
Section 22-4214 - DEALER’S RECORDS OF SEED HANDLED — OPEN TO INSPECTION BY COMMISSIONER.
Section 22-4215 - DEPOSIT OF ASSESSMENTS — WITHDRAWAL METHOD — EXPENSES — BOND REQUIRED — AUDIT.
Section 22-4216 - INCREASE IN ASSESSMENT.