15-59-110. Duty to file statement. It shall be unlawful for any person to fail, neglect, or refuse to file any statement or certificate required by 15-59-105 in the manner or within the time herein required or to make such statement false in any particular.
History: En. Sec. 7, Ch. 15, Ex. L. 1921; re-en. Sec. 2362, R.C.M. 1921; re-en. Sec. 2362, R.C.M. 1935; amd. Sec. 7, Ch. 192, L. 1945; R.C.M. 1947, 84-1208.
Structure Montana Code Annotated
Part 1. Cement and Gypsum Producers
15-59-102. License tax on producers and importers of gypsum and cement
15-59-104. Manufacturers to keep records
15-59-105. Quarterly statement and payment of tax
15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest
15-59-107. Warrant for distraint
15-59-109. License tax supplemental
15-59-110. Duty to file statement
15-59-111. Renumbered 15-59-121
15-59-112. Deficiency assessment -- review -- penalty and interest
15-59-113. Credit for overpayment -- interest on overpayment
15-59-114. Statute of limitations
15-59-115. through 15-59-120 reserved
15-59-121. Penalty for violations