1. (1) Failure to file live keno or bingo income tax returns or pay the tax in a timely manner will result in the assessment of penalties, stated in terms of a percentage of the tax due. The penalties to be assessed are as follows:

   1. (a) 0-30 days late = 10% of tax due;
   2. (b) 31-60 days late = 25% of tax due;
   3. (c) 61-90 days late = 50% of tax due;
   4. (d) 91 days or more = 100% of tax due.
2. (2) The imposition of these penalties does not preclude the department from taking any other action against the operator as allowed by law.

Authorizing statute(s): 23-5-115, MCA

Implementing statute(s): 23-5-115, 23-5-409, MCA

History: NEW, 1990 MAR p. 828, Eff. 4/27/90.