2004 Minnesota Statutes

     17.67 Penalty for violations. 

    Any person who violates any provision of sections 17.51 to 
 17.69 or any rule of the commissioner promulgated pursuant to 
 sections 17.51 to 17.69 is guilty of a misdemeanor.  Any first 
 handler who fails to make collections or to file a return or to 
 pay any assessment within the time required by sections 17.51 to 
 17.69, or who files a falsified return, shall be liable to the 
 council for the amount due, plus a penalty of six percent of the 
 amount due, plus one percent of the amount for each month of 
 delay.  If satisfied that the delay was excusable, the council 
 may return all or any part of the penalty.  Penalties shall be 
 paid to the council and disposed of as provided with respect to 
 other money collected under sections 17.51 to 17.69.  

    HIST: 1969 c 1021 s 17; 1976 c 149 s 62 subd 2; 1982 c 582 s 
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