2003 Minnesota Statutes

     297H.10 Administration; enforcement; penalty. 

    Subdivision 1.    Administration and enforcement.  The 
 audit, assessment, refund, penalty, interest, enforcement, 
 collection remedies, appeal, and administrative provisions of 
 chapters 270 and 289A that are applicable to taxes imposed under 
 chapter 297A apply to this chapter. 

    Subd. 2.    Penalty.  If the form prescribed by the 
 commissioner of revenue for remitting the tax is the sales tax 
 return, a penalty is imposed on a person or political 
 subdivision who fails to separately report the amount of tax due 
 under this chapter.  The specified penalties are ten percent for 
 the first violation and 20 percent for the second and subsequent 
 violations.  The penalty applies only to that portion of the tax 
 that should have been reported on the separate lines for the tax 
 due under this chapter and that was included on other lines of 
 the sales tax return. 

    HIST: 1997 c 231 art 13 s 15