§ 288.14. Penalties and interest.

1.

Any person failing to file a return or to pay any tax or any portion thereof within the time required by this chapter shall be subject to a penalty of five times the amount of the tax due, plus interest of five percent of such tax for each month of delay or fraction thereof, but the Commissioner of Motor Vehicles or the Commissioner of Finance, if designated as his or her agent, if satisfied that the delay was excusable, may remit all or any part of such penalty, but not interest at the rate of six percent per year. Penalties and interest shall be paid and disposed of in the same manner as other revenues under this chapter. Unpaid penalties and interest may be enforced in the same manner as the tax imposed by this chapter.

2.

The certificate of the Commissioner of Motor Vehicles or of the Commissioner of Finance, if designated as his or her agent, to the effect that a tax has not been paid or that a return required by this chapter has not been filed or that information has not been supplied pursuant to the provisions of this chapter shall be presumptive evidence thereof.

(Added by L.L. No. 2-1991)