42-14304. Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification
A. If a private car company knowingly fails or refuses to file the statement required by this article, the department shall assess a penalty in the amount of the lesser of:
(a) One-half of one per cent of the value that is estimated by the department.
(b) One hundred dollars per day for each day the company fails to file the statement after April 1.
B. On the request of the director, the attorney general shall institute an action in the name of this state to recover the penalty.
C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests, the department shall obtain the information in another manner.
D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a class 2 misdemeanor.