Section 45-27-247.10 – Penalties.
Section 45-27-247.10 Penalties. No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall […]
Section 45-27-247.11 – Exceptions.
Section 45-27-247.11 Exceptions. This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. (Act 1953, No. 565, p. 805, §12.)