2004 Minnesota Statutes

     297I.85 Civil penalties. 

    Subdivision 1.    Late filing penalty.  If a taxpayer 
 fails to file a return within the time prescribed, a penalty of 
 five percent of the amount of tax or surcharge not timely paid 
 is added to the tax or surcharge. 

    Subd. 2.    Late payment penalty.  If a taxpayer fails 
 to pay a tax or surcharge within the time specified for payment, 
 a penalty must be added to the amount required to be shown as 
 tax or surcharge.  The penalty is five percent of the tax or 
 surcharge not paid on or before the date specified for payment 
 of the tax or surcharge if the failure is for not more than 30 
 days, with an additional penalty of five percent of the amount 
 of tax or surcharge 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.    Intent to evade.  If a taxpayer, with intent 
 to evade the tax or surcharge imposed by this chapter, fails to 
 file any return required by this chapter, or with such intent 
 files a false or fraudulent return, a penalty is imposed on the 
 taxpayer.  The penalty is equal to 50 percent of the tax or 
 surcharge, less amounts paid by the taxpayer on the basis of the 
 false or fraudulent return and is due for the period to which 
 the return related. 

    Subd. 4.    Negligence or intentional disregard; penalty. 
  If any part of an additional assessment is due to negligence 
 or intentional disregard of the statute or a rule but without 
 intent to defraud, there is added to the tax or surcharge a 
 penalty equal to ten percent of the additional assessment. 

    Subd. 5.    Payment of penalties.  The penalties imposed 
 by this section must be collected and paid in the same manner as 
 taxes. 

    Subd. 6.    Penalties are additional.  The civil 
 penalties imposed by this section are in addition to the 
 criminal penalties imposed by this chapter. 

    Subd. 7.    Penalty for failure to pay electronically.  
 In addition to other applicable penalties imposed by this 
 section, if the commissioner notifies the taxpayer that payments 
 are required to be made by electronic means, and the payments 
 are made by some other means, a penalty is imposed.  The amount 
 of the penalty is equal to five percent of each payment that 
 should have been paid electronically.  After the commissioner's 
 initial notification to the taxpayer that payments are required 
 to be made by electronic means, the commissioner is not required 
 to notify the taxpayer in subsequent periods if the initial 
 notification specified the amount of tax liability at which a 
 taxpayer is required to remit payments by electronic means.  The 
 penalty may be abated under the abatement procedures prescribed 
 in section 270.07, subdivision 6, if the failure to pay 
 electronically is due to reasonable cause. 

    HIST: 2000 c 394 art 1 s 18; 1Sp2001 c 5 art 17 s 20