Submission of assessments - Civil penalty
N.D. Cent. Code § 4.1-02-14
in effect4.1-02-14. Submission of assessments - Civil penalty
1. The first purchaser shall forward to the council all assessments collected by the first
purchaser within thirty days after the conclusion of each calendar quarter.
2. If a first purchaser fails to submit the assessments as required by this section, the
council may impose a penalty equal to ten percent of the amount due, plus interest at
the rate of six percent per annum from the due date.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t04-1c02.pdf#nameddest=4p1-02-14Fetched: 10/16/2026
