1999 Minnesota Statutes

     287.31 Violations; civil penalties. 

    Subdivision 1.    Failure to pay full amount.  Any 
 person liable for the tax imposed by section 287.21 who fails to 
 pay the full amount of deed tax imposed under this chapter, 
 unless the failure is shown to be due to reasonable cause, is 
 liable to a civil penalty of $250, or 100 percent of the tax, 
 for each such failure, whichever is less. 

    Subd. 2.    Willful evasion.  Any person who willfully 
 attempts in any manner to evade or defeat any such tax or the 
 payment thereof, is, in addition to other penalties provided by 
 law, liable to a penalty of 50 percent of the total amount of 
 the underpayment of the tax.  

    HIST: 1961 c 647 s 11; 1997 c 84 art 6 s 18; 1999 c 31 s 20