North Dakota Code § 4.1-12-05

Submission of assessments - Civil penalty
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1. A processor shall submit all assessments collected under this chapter to the 
commissioner within thirty days after the conclusion of each calendar quarter.
2. If a processor fails to submit the assessments as required by this section, the 
commissioner may impose a penalty equal to five percent of the amount due, plus 
interest at the rate of six percent per annum from the due date.

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