2013 Idaho Statutes
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Chapter 20 - STATE BOARD OF EXAMINERS
Section 67-2026A - FAILURE TO USE ELECTRONIC FUNDS TRANSFER.
(2) If the agency administering the tax determines that a payor's failure to use electronic funds transfer when required is due to the payor's negligence or is the result of the payor's knowing disregard of the requirement, the agency may assert a penalty, in addition to the interest charged under subsection (1) of this section, of five hundred dollars ($500). If the payor establishes that the failure is not due to his negligence or the result of his knowing disregard of the requirement, the agency shall abate the penalty, but it shall not abate the interest due under subsection (1) of this section.
(3) Amounts due under this section shall be asserted by the agency administering the tax in the same manner provided by law for a failure to pay taxes or fees due.
History:
[67-2026A, added 1993, ch. 8, sec. 2, p. 26.]
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