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297G.19.2
Statute ID:
10716
Statute Function ID:
22081
Liquor Tax-Penalties for knowing failure to file or pay
In Effect
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Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297G.19.2
Enactment Date:
Jan 1, 1859
Effective Date:
Aug 1, 1997
Expiration Date:
Repealed?:
No
Summary Text:
Liquor Tax-Penalties for knowing failure to file or pay
Statute ID:
10716
Created:
Jan 11, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Jan 11, 2007 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Liquor Tax-Penalties for knowing failure to file or pay
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297G/19.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Jan 11, 2007
(a) A person required to file a return, report, or other document with the commissioner, who knowingly, rather than accidentally, inadvertently, or negligently, fails to file it when required, is guilty of a gross misdemeanor. (b) A person required to pay or to collect and remit a tax under this chapter, who knowingly, rather than accidentally, inadvertently, or negligently, fails to file it when required, is guilty of a gross misdemeanor.
