§713-B. Penalties assessed as supplemental assessments
Penalties imposed under section 581, 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [PL 2021, c. 630, Pt. C, §10 (AMD).]
SECTION HISTORY
PL 1993, c. 452, §6 (NEW). PL 2021, c. 630, Pt. C, §10 (AMD).