2006 Minnesota Statutes

287.13 VIOLATIONS; CIVIL PENALTIES.
    Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section
287.035 who fails to pay the full amount of mortgage registry tax imposed under this chapter,
unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or
100 percent of the tax for each such failure, whichever is less.
    Subd. 2. Additional penalty. Any person who willfully attempts to evade or defeat the
tax imposed under sections 287.01 to 287.12, or the payment thereof, shall, in addition to the
penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the
underpayment of the tax.
    Subd. 3. Payment to mortgagee. If a mortgagee undertakes to collect from the mortgagor
the amount of the tax due under sections 287.01 to 287.12 as provided in section 287.08,
paragraph (e) , the mortgagor is not subject to the penalties under this section and the mortgagee is
subject to the provisions of this section.
History: 1997 c 84 art 6 s 17; 1999 c 31 s 10; 1Sp2001 c 5 art 7 s 27