31A-32a-107. Penalties for noncompliance with tax provisions.
(1) An account administrator who fails to comply with a provision described in Subsectionis subject to: (2) the civil penalties provided in Section; and 59-1-401 interest at the rate and in the manner provided in Section. 59-1-402
(2) The following provisions apply to Subsection: (1) a provision of this chapter relating to an addition to income made in accordance with Section; or 59-10-114 a provision of, relating to an addition to income made in accordance with Section. Title 59, Chapter 10, Individual Income Tax Act 59-10-114