287.13 Violations; penalties.
Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section 287.05 who fails to pay the full amount of tax imposed under sections 287.01 to 287.12, unless such failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 for each such failure.
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.
HIST: 1997 c 84 art 6 s 17