In addition to other sanctions, when a taxpayer is in contempt of an order of the district court for failure to file a complete and proper income tax return under the provisions of section 270C.61, subdivision 2, the court may order a civil fine not to exceed $50 for each day the contempt of court continues, or for each separate contempt of court, or both. The court may award costs, expenses, reasonable attorney's fees, and witness fees to the state. The court may issue additional orders to ensure compliance with the court's prior order.
1985 c 238 s 1; 1990 c 480 art 1 s 46; 2005 c 151 art 2 s 17
Structure Minnesota Statutes
Chapters 585 - 590 — Extraordinary Writs; Contempt; Postconviction Relief
Chapter 588 — Contempts Of Court
Section 588.02 — Power To Punish; Limitation.
Section 588.03 — Summary Punishment.
Section 588.04 — Arrest; Order To Show Cause.
Section 588.05 — Persons In Custody.
Section 588.06 — Admission To Bail.
Section 588.07 — Warrant, How Executed.
Section 588.08 — Return Of Warrant; Penalty For Failure.
Section 588.10 — Penalties For Contempt Of Court.
Section 588.11 — Indemnity To Injured Party.
Section 588.12 — Imprisonment Until Performance.
Section 588.14 — Second Warrant; Action On Recognizance; Measure Of Damages.
Section 588.15 — Illness May Excuse Officer From Producing Person.
Section 588.20 — Criminal Contempts.
Section 588.21 — Failure To File Complete Income Tax Return.