§45-2-244.010. Additional penalty.

Latest version.

No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.

(Act 80-613, p. 1044, §11.)

                    
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