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    Subdivision 1. General rule. The commissioner may recover the amount of any tax due
under this chapter, as well as any interest and penalty in a civil action. The collection of a tax,
interest, or penalty does not bar any prosecution under this chapter.
    Subd. 2. Penalty for failure to pay tax. If a tax imposed by this chapter is not paid within
the time specified for payment, a penalty is added to the amount required to be shown as tax. The
penalty is five percent of the tax not paid on or before the date specified for payment of the tax if
the failure is for not more than 30 days, with an additional penalty of five percent of the amount
of tax remaining unpaid during each additional 30 days or fraction of 30 days during which the
failure continues, not exceeding 15 percent in the aggregate.
    Subd. 3. Penalty for failure to make and file return. If a taxpayer fails to make and file
a return within the time prescribed, including any extension, a penalty of five percent of the
amount of tax not timely paid is added to the tax. If no tax is due, a penalty of $25 is assessed for
each unfiled return.
    Subd. 4.[Repealed, 1999 c 243 art 16 s 39]
    Subd. 5. Penalty for intentional disregard of law or rules. If part of an additional
assessment is due to negligence or intentional disregard of the provisions of the applicable tax
laws or rules of the commissioner, but without an intent to defraud, there must be added to the tax
an amount equal to ten percent of the additional assessment.
    Subd. 6. Penalty for repeated failures to file or pay taxes. If there is a pattern by a person
of repeated failures to timely file returns or timely pay taxes, and written notice is given that a
penalty will be imposed if such failures continue, a penalty of 25 percent of the amount of tax
not timely paid as a result of each such subsequent failure is added to the tax. The penalty can
be abated under the abatement authority in section 270C.34.
    Subd. 7. Penalty for false or fraudulent return; evasion. If a person files a false or
fraudulent return, or attempts in any manner to evade or defeat a tax or payment of tax, there is
imposed on the person a penalty equal to 50 percent of the tax due for the period to which the
return related, less amounts paid by the person on the basis of the false or fraudulent return.
    Subd. 8. Revocation or suspension of license. The commissioner may certify to the
commissioner of public safety any failure to pay taxes when due as a violation of the statute
relating to the sale of intoxicating liquor for possible revocation or suspension of license.
    Subd. 9. Failure to file informational returns. A person required to file informational
returns or reports that fails to do so as required by this chapter is assessed a $25 penalty for each
month the return remains unfiled.
    Subd. 10. Payment of penalties. The penalties imposed by this section are collected and
paid in the same manner as taxes.
    Subd. 11. Penalties are additional. The civil penalties imposed by this section are in
addition to the criminal penalties imposed by this chapter.
History: 1997 c 179 art 1 s 18; 2005 c 151 art 2 s 17

Official Publication of the State of Minnesota
Revisor of Statutes