§ 44-13-26 - Collection of pecuniary penalties.
SECTION 44-13-26
§ 44-13-26 Collection of pecuniarypenalties. – The amount added to any tax under §§ 44-13-24 and 44-13-25 shall becollected as a part of and at the same time and in the same manner as the taxunless the tax has been paid before the discovery of the neglect, falsity, orfraud, in which case the amount added shall be collected in the same manner asthe tax.