47.02.110 Interest on Late Payment and Penalties for Noncompliance

(a) Any amount of tax not paid when due shall be considered delinquent and shall bear interest at the rate established by the Internal Revenue Code at §662 l (a)(2) (Supp. 1987). Any person required to pay tax under this Code who fails to comply with a written order issued by the CFO or by such other representative designated by the Tribal Council to pay any delinquent amount shall be required to pay additional interest at a rate of one percent (1%) per day on those delinquent amounts.

(b) Any person who consistently engages in a practice of erroneous reporting, as determined by the Tax Commissioner such other representative designated by the Tribal Council, including incorrect reporting of royalty exemption rates, incorrect tribal acreage factors or incorrect API numbers or lease numbers, or any other related fraudulent activity, shall be subject to a civil penalty not to exceed One Hundred Dollars ($100.00) per occurrence.

(c) Any person who fails to comply with a written order issued by the Tax Commissioner or by such other representative designated by the Tribal Council, to provide reports or requested information or to post security, as required in Section 47.02.040, shall be assessed a civil penalty of Two Hundred Dollars ($200.00) per day for each day said person is in violation of said order. A written request for extension of time within which to comply with a written order to provide reports or information other than monthly payments or monthly returns of producers or operators, if filed within the time period for compliance with said written order, shall be granted for a period of thirty (30) days. Subsequent requests for extension shall be granted by the Tax Commissioner only upon a clear showing of good cause.

(d) In addition to such other interest or penalties provided by the foregoing Subsections. any taxpayer who employs electronic flow measurement devices in compliance with the provisions in Section 47.02.070(e) but who fails to establish and maintain an auditable record of raw flow measurement data shall be subject to a civil penalty on a per meter basis not to exceed One Thousand Dollars ($1000.00) per day for each day that such information is lacking. Any taxpayer who fails to repair or correct an electronic flow measurement device malfunction in a timely manner shall be subject to a civil penalty on a per meter basis not to exceed one hundred dollars ($100.00) per day for each day that the metering device is not timely repaired or corrected.

(e) Any person required by this Code to file any return, report, or provide information to the Tribe, who knowingly falsifies a report or who knowingly provides incorrect information shall be subject to a civil penalty not to exceed One Thousand Dollars ($1,000.00), and taxpayers represented by such person may be subject to exclusion and removal from within the territorial limits of the Tribe in accordance and in compliance with Title 39 of the Turtle Mountain Band of Chippewa Indians Tribal Code, as amended or supplemented.

(f) All assessments of interest or penalties provided for in this section may be in addition to such further remedies available to the Tribe under Section 47.02.170 of this Code.