59-5-106. Interest and penalty -- Overpayments.
(1) In case of any failure to make or file a return required by this chapter, the penalty provided in Sectionand interest at the rate and in the manner prescribed in Sectionshall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax. 59-1-401 59-1-402
(2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section. 59-1-402