RSA 260:40 Penalty for Failure to Report or Pay Tolls Promptly.

I. When any distributor shall fail to file a monthly report with the department at the time fixed in this subdivision, refuse to submit the data required by RSA 260:38, or fail to pay the amount of road tolls due when they shall be payable, a penalty of 10 percent shall be added to the amount of the road tolls due, or if no road toll is due, a penalty of $1 per day shall be assessed. Such penalty shall immediately accrue, and thereafter the overdue road tolls and the penalty shall bear interest as specified in RSA 260:40-a.
II. Any manufacturer of alcohol or any other product used in gasohol who fails to file a return with the commissioner as required by RSA 260:38, III shall be assessed a penalty of $50 for each return not filed. This penalty shall immediately accrue and shal