2014 Idaho Statutes
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
Chapter 36 - IDAHO GRAPE GROWERS AND WINE PRODUCERS COMMISSION
Section 54-3610 - IMPOSITION OF TAX AND PROVISION FOR LATE FEES.
(2) Any person or firm who makes payment to the commission at a date later than that prescribed in this section or by rule may be subject to a late payment penalty as set forth by the commission by rule. Such penalty shall not exceed the rate of fifteen percent (15%) per annum on the amount due. In addition to the above penalty, the commission shall be entitled to recover all costs, fees, and reasonable attorney's fees incurred in the collection of the tax and penalty provided for in this section.
History:
[54-3610, added 1995, ch. 204, sec. 2, p. 700; am. 2005, ch. 335, sec. 1, p. 1052; am. 2009, ch. 60, sec. 1, p. 165.]
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