less than $100 nor more than $1,000 or to imprisonment for
not more than 60 days, or both.
(2) A person who falsely or fraudulently, maliciously,
intentionally or willfully, with intent to evade the payment
of the impact fee, sells an opioid product for which the
proper impact fee has not been paid commits a felony and
shall, upon conviction, be sentenced to pay a fine of not
more than $15,000 or to imprisonment for not more than five
years, or both.
(3) In addition to the penalties prescribed in
paragraphs (1) and (2), if a person fails to file the report
required by section 8305(d) or fails to pay the impact fee,
the Department of Revenue may impose an administrative
penalty equal to the amount of the impact fee not paid. The
penalty shall be added to the impact fee not paid and
assessed and collected at the same time and in the same
manner as the impact fee.
(d) Failure to electronically file.--
(1) A person that fails to electronically file any
report or other information the Department of Revenue may
direct to be filed electronically shall be subject to a
penalty of 5% of the impact fee due on the report, up to a
maximum of $1,000, but not less than $10. This penalty may be
assessed at any time and collected in the manner provided in
this chapter. This penalty shall be in addition to any
administrative penalty imposed under this chapter for failure
to furnish information or file a report.
(2) The criminal penalty for failure to file a report
electronically shall be the same as the criminal penalty for
failure to furnish information or file a report under this
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