1997 Minnesota Statutes

     287.31 Violations; penalties. 

    Subdivision 1.    Failure to comply.  Any person liable 
 for the tax imposed by section 287.21 who fails to comply with 
 the provisions of section 287.25, unless such failure is shown 
 to be due to reasonable cause, shall be liable to a civil 
 penalty of $250 for each such failure. 

    Subd. 2.  Any person who willfully attempts in any manner 
 to evade or defeat any such tax or the payment thereof, shall, 
 in addition to other penalties provided by law, be liable to a 
 penalty of 50 percent of the total amount of the underpayment of 
 the tax.  

    HIST: 1961 c 647 s 11; 1997 c 84 art 6 s 18