1998 Minnesota Statutes

     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