2006 Minnesota Statutes

297F.19 CIVIL PENALTIES.
    Subdivision 1. Civil action; general rule. The commissioner may recover the amount of any
tax due and unpaid under this chapter, as well as interest, and any penalty in a civil action. The
collection of the tax, interest, or penalty is not a bar to 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 an extension, a penalty of five percent of the amount
of tax not timely paid is added to the tax.
    Subd. 4.[Repealed, 1999 c 243 art 16 s 39]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 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 returns 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
the 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. Payment of penalties. The penalties imposed by this section are collected and
paid in the same manner as taxes.
    Subd. 9. Penalties are additional. The civil penalties imposed by this section are in addition
to the criminal penalties imposed by this chapter.
History: 1997 c 106 art 1 s 19; 1Sp1997 c 5 s 32; 2005 c 151 art 2 s 17