1. (1) Any person failing to produce past due reports will be subject to a fee based on the following matrix:

   Amount withheld	No refunds affected	1-5 refunds affected	Greater than 5 refunds affected
   Less than $1,000	$50	$500	$1,000
   $1,000-$10,000	$500	$1,000	$2,500
   Greater than $10,000	$1,000	$2,500	$5,000

Authorizing statute(s): 80-11-1008, MCA

Implementing statute(s): 80-11-1008, MCA

History: NEW, 2020 MAR p. 1837, Eff. 10/10/20.