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