Penalties for failure to pay fee

75-10-116 . Penalties for failure to pay fee. A person who owns a solid waste disposal facility that is subject to the fees under 75-10-115 and who fails to pay the fee in the manner provided by department rule is subject to a fine of not more than $2,000 or imprisonment not to exceed 6 months, or both, and shall reimburse the department for the amount of the fee owed and interest calculated at a rate equal to the previous fiscal year's average rate of return on the board of investments' short-term investment pool.