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.
History: 1969 c 1021 s 17; 1976 c 149 s 62 subd 2; 1982 c 582 s 13