2005 Minnesota Statutes - 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.  


    Subd. 3.    Underpayments of accelerated payment of June 
 tax receipts.  If a county fails to timely remit the state 
 portion of the actual June tax receipts at the time required by 
 section 287.12 or 287.29, the county shall pay a penalty equal 
 to ten percent of the state portion of actual June receipts less 
 the amount remitted to the commissioner of revenue in June.  The 
 penalty must not be imposed, however, if the amount remitted in 
 June equals either: 


    (1) 90 percent of the state's portion of the preceding 
 May's receipts; or 


    (2) 90 percent of the average monthly amount of the state's 
 portion for the previous calendar year. 


    HIST: 1961 c 647 s 11; 1997 c 84 art 6 s 18; 1999 c 31 s 20; 
 1Sp2003 c 21 art 9 s 6