15-59-121. Penalty for violations. Any violation of the provisions of 15-59-101, 15-59-102, 15-59-104 through 15-59-106, 15-59-110, 15-59-112, or 15-59-113 shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.
History: En. Sec. 10, Ch. 15, Ex. L. 1921; re-en. Sec. 2365, R.C.M. 1921; re-en. Sec. 2365, R.C.M. 1935; amd. Sec. 9, Ch. 192, L. 1945; R.C.M. 1947, 84-1211; MCA 1981, 15-59-111; redes. 15-59-121 by Code Commissioner, 1983; amd. Sec. 52, Ch. 370, L. 1987.
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