The producers news., 1934-03-02
Mont. Law Levies Against
Incomes Of Over $4,000

for more than six (6) months.
Such returns shall set forth such
facts as the board may deem nee
essary for the proper enforcement
of this act. There shall be annex
ed to such return the. affidavit or
affirmation Of the persons making
the return, to the effect that the
statements contained therein are
true. Blank forms Of returns shall
be Furnished by the board upon APP
/ plication, but failure TO secure the
form shall not relieve any tax
payer from the obligation Of MAX
ing any return herein required.
Section "a; (l) If any person
without intent to evade any tax i'm
posed by this act, fails TO make
return of income or pay any tax
If one is due at the time required
by or under the provisions of this
Act, but voluntarily make a cor
rect return Of income and pays
the tax within sixty (60) days
thereafter, there shall be added 10
the tax an additional amount equal
to fixe (b) per centum thereof, but
such additional amount shall In no
case be less than two dollars ($2) 4,
and an additional one (i) per cen
tum for each month or fraction Of
a month during which the tax re-
mains unpaid,
2. If any person fails voluntarily
to make a return Of income or to
pay a tax If one Is due within
sixty (60) days Of the time re-
quhged by or under the provisions
of this Act, the tax shall be double
and such doubled tax shall be in
creased by one (i) per centum for
each month or fraction of a month
from the time the tax was origin
ally due TO the date of payment.
3. Any individual, corporation
or partnership who, without frau
dulent intent, fails 10 pay any tax
or to make, render. sign or verify
any return, or 10 supply any infor-
nation within the time required by
or under the provisions of this
Act, shall be guilty Of a misde-
meanor and upon conviction be
fined not less than $4,000.
4. Any individual, corporation
or partnership, or any officer OF
employee of any corporation, ol
member or employee Of any part
nership who, with intent to evade
any tax or any requirement Of thii
! Act or any lawful requirement oi
the board hereunder, fails to pay
| the tax, or TO make, render, sigr
or verify any return, or TO supply
any information, within the time
} required by or under the provision
Of this Act or who with like intent
makes, renders signs or verifiea
any false or fraudulent return o.
statement, or supplies any false o.
J fraudulent information, shall b
! liable TO a penalty Of not more
{ than one thousand dollars ~ 900
/ to be recovered by the attorne!
r general, in the name Of The state
: by action In any court of compe
tent jurisdiction, and shall also b,
guilty Of a miademeanor and shall
: upon conviction, be fined not tc
; exceed one thousand dollars (si,
E 000) or be imprhoned in the coun
a ty jail not TO exceed ont (1) year
r or both, at the discretion Of tn
( court.
3 8. The certificate Of the depart
g ment to the effect that a tax ha
t not been paid, that a return ha
r not been filed, or that informatio
= has not been supplied. as require
1 by or under the provisions Of thi
= Act, shall be prima facie evidenc
Il that such tax has not been pait
}. that such return has rot bee
) filed, OF that such information ha
l. not been supplied.