§ 150-317. Penalties.

Latest version.

If any tax due under this article is not paid within the time prescribed herein it shall become delinquent and the tax debtor shall be subject to a penalty of 20 percent on the amount of the tax and ten percent attorney's fees on both tax and penalty in all cases wherein an attorney is called on to assist in the collection. As a further penalty, any person signing and filing a daily or monthly report subsequently found to be grossly incorrect, false or fraudulent or violating any of the other provisions of this article shall be guilty of a misdemeanor.

(Code 1956, § 6-13)

                    
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