15-1-202. Enforcement of revenue laws. (1) The department may direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officials and persons or their agents for failure or neglect to comply with the provisions of the statutes, except Title 15, chapter 70, governing the revenue of the state or municipal corporations. The department shall cause complaints to be made against public officers to the proper district court for their removal from office for official misconduct or neglect of duty.
(2) The department may require county attorneys to assist in the commencement and prosecution of actions and proceedings in their respective counties for penalties, forfeitures, removals, and punishment for violations of the laws of the state in respect to the assessment of property and other revenue laws.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(6), (7); amd. Sec. 4, Ch. 623, L. 1989; amd. Sec. 22, Ch. 10, L. 1993; amd. Sec. 35, Ch. 27, Sp. L. November 1993.
Structure Montana Code Annotated
15-1-201. Administration of revenue laws
15-1-202. Enforcement of revenue laws
15-1-203. Study of other tax systems
15-1-204. Consultation with governor
15-1-205. Biennial report -- contents
15-1-206. Waiver of penalties -- interest
15-1-207. Writeoff of collection of tax, penalty, or interest -- rules
15-1-208. Signature alternatives for electronically filed returns
15-1-210. Taxpayer right to know -- centrally assessed property
15-1-211. Uniform dispute review procedure -- notice -- appeal
15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties
15-1-213. Mediation of valuation disputes -- other property taxpayers
15-1-214. and 15-1-215 reserved
15-1-217. Rulemaking authority
15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation
15-1-219. and 15-1-220 reserved
15-1-222. Taxpayer bill of rights
15-1-223. Office of taxpayer assistance
15-1-224. through 15-1-229 reserved
15-1-230. Report on income tax credit to committee
15-1-231. Payment of taxes by credit card and other commercially acceptable means