§ 34.99 PENALTY.

   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.

   (B)   (1)   If any tax imposed by §§ 34.01 through 34.15 is not paid within the time herein specified for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.

      (2)   In case of any failure to make and file a return within the time prescribed by §§ 34.01 through 34.15, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax in addition to the 10% specific penalty provided in division (B)(1) above, 10% if the failure is for not more than 30 days with an additional 5% for each additional 30 days or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The amount so added to any tax shall be collected at the same time and the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.

      (3)   If any person willfully fails to file any return or make any payment required by §§ 34.01 through 34.15, or willfully files a false or fraudulent return or willfully attempts in any manner to evade or defeat any tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less any amounts paid on the basis of the false or fraudulent return) found due for the period to which the return related. The penalty imposed by this division (B)(3) shall be collected as part of the tax, and shall be in addition to any other penalties provided by §§ 34.01 through 34.15.

      (4)   All payments received shall be credited first to penalties, next to interest, and then to the tax due.

      (5)   The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the maximum rate per annum as prescribed by M.S. § 469.190, as it may be amended from time to time, from the time the tax should have been paid until paid. Any interest and penalty shall be added to the tax and be collected as part thereof.

(Ord. 122, passed 9-28-1993)