1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 287 Mortgage Registry Tax; Deed Tax
Section 287.31 Violations; civil penalties.
287.31 Violations; civil penalties.
Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section 287.21 who fails to pay the full amount of deed tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable to a civil penalty of $250, or 100 percent of the tax, for each such failure, whichever is less.
Subd. 2. Willful evasion. Any person who willfully attempts in any manner to evade or defeat any such tax or the payment thereof, is, in addition to other penalties provided by law, liable to a penalty of 50 percent of the total amount of the underpayment of the tax.
HIST: 1961 c 647 s 11; 1997 c 84 art 6 s 18; 1999 c 31 s 20
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