1410. FAILURE TO REMIT TAXES - PENALTY FOR FAILURE TO FILE RETURN.

Enforcement of this Chapter will be adhered by Chapter 5, of Title 11, and other remedies found in the Rosebud Sioux Tribe’s Law and Order Code.

Any person who:

1. Fails to pay tax due under this Chapter within thirty (30) days from the date the tax becomes due is subject to a penalty of 10% of tax due or $100.00, whichever is greater;
2. Fails to file a return required by this Chapter within thirty (30) days from the date of the return are subject to penalty of $1,000.00 for first offense; and $5,000.00 thereafter.