Section 41-1230 - FAILURE TO FILE REPORT OR REMIT TAX — PENALTY.

ID Code § 41-1230 (2019) (N/A)
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41-1230. FAILURE TO FILE REPORT OR REMIT TAX — PENALTY. If any broker fails to file his annual report, or fails to remit the tax provided by section 41-1229, Idaho Code, prior to the first day of April after the tax is due, he shall be liable for a fine of twenty-five dollars ($25.00) for each day of delinquency commencing with the first day of April. The tax may be collected by distraint, or the tax and fine may be recovered by an action instituted by the director in any court of competent jurisdiction. Any fine collected by the director shall be paid to the state treasurer and credited to the general fund.

History:

[41-1230, added 1961, ch. 330, sec. 274, p. 645; am. 2002, ch. 91, sec. 12, p. 231.]