Part 11 - PENALTIES
- Section 3.1.11.1 - ISSUING AGENCY
- Section 3.1.11.2 - SCOPE
- Section 3.1.11.3 - STATUTORY AUTHORITY
- Section 3.1.11.4 - DURATION
- Section 3.1.11.5 - EFFECTIVE DATE
- Section 3.1.11.6 - OBJECTIVE
- Section 3.1.11.7 - DEFINITIONS
- Section 3.1.11.8 - ASSESSMENT AND PROTEST OF PENALTY
- Section 3.1.11.9 - COMPROMISE BY SECRETARY
- Section 3.1.11.10 - NEGLIGENCE
- Section 3.1.11.11 - INDICATIONS OF NONNEGLIGENCE
- Section 3.1.11.12 - FAILURE TO FILE A RETURN
- Section 3.1.11.13 - FRAUDULENT RETURN FILED WHEN NO TAX IS DUE
- Section 3.1.11.14 - APPLICATION OF PENALTY PROVISIONS TO GOVERNMENTS
- Section 3.1.11.15 - APPLICATION OF PENALTY UPON EXPIRATION OF EXTENSION
- Section 3.1.11.16 - DEFINITION OF BAD CHECK
- Section 3.1.11.17 - IMPOSITION OF PENALTY ON BAD CHECKS
- Section 3.1.11.18 - WILLFUL ATTEMPT TO EVADE OR DEFEAT TAX
- Section 3.1.11.19 - RESERVED