(1) Applicable late pay penalties must be calculated as set forth in 15-1-216, MCA.
(2) The penalty for purposely failing to file a return or to pay the tax by the due date is set forth in 15-1-216, MCA.
(3) A taxpayer who files, renders, or signs a false or fraudulent return or statement, or who supplies the department with false or fraudulent information, is subject to the additional penalties described in 15-1-216, MCA.
(4) A person who files a frivolous return or report under Title 15, MCA, is subject to the additional penalties described in 15-1-216, MCA. Frivolous positions, as defined in 26 U.S.C. 6702, that may apply to provisions of Title 15, MCA, can be found on the department's web site at mtrevenue.gov/gov/government/frivolous-tax-positions.