(1) A penalty will be assessed a wholesaler or tobacco product manufacturer for failing to file a report by 20 days after the last day of the reporting month.

(2) The failure to file a required report shall result in a late filing penalty of $50 for each business day the filing is late, for a maximum penalty of $1,000 per late filing.

History: 16-11-508, 16-11-511, MCA; IMP, 16-11-503, 16-11-507, 16-11-508, MCA; NEW, 2004 MAR p. 1323, Eff. 6/4/04.