N.D. Cent. Code § 4.1-04-15 (2025)
4.1-04-15. Submission of assessments - Civil penalty.
1. Each designated handler shall forward to the council all assessments collected by the designated handler within thirty days after the end of each calendar quarter.
2. If a designated handler fails to submit the assessments as required by this section, the council may levy a penalty equal to ten percent of the assessment due, plus interest at the rate of twelve percent per annum from the due date.