59-7-528 - Failure to make return or supply information -- Penalty.
59-7-528. Failure to make return or supply information -- Penalty.
Each officer or employee of any corporation, who, without fraudulent intent, fails tomake, render, sign, or verify any return, or to supply any information within the time required byor under the provisions of this chapter, shall be liable for a penalty as provided in Section59-1-401, assessed and collected by the commission in the same manner as is provided in thischapter with regard to delinquent taxes.
Renumbered and Amended by Chapter 169, 1993 General Session