32:23-195 - Wilful failure to pay assessment or fee;  interest and penalties

32:23-195.  Wilful failure to pay assessment or fee;  interest and penalties
    When any person shall wilfully fail to pay any assessment or fee due hereunder he shall be assessed interest at a rate of 1% per month on the amount  due and unpaid and penalties of 5% of the amount due for each 30 days or part  thereof that the assessment remains unpaid.  The commission may, for good cause  shown, abate all or part of such penalty.

     L.1970, c. 58, s. 4.