N.D. Cent. Code § 57-06-09.1
57-06-09.1. Penalty for continued failure to furnish report
57-06-09.1. Penalty for continued failure to furnish report
If any company fails to make the report required under this chapter for three consecutive
years, the state board of equalization shall add a penalty of five thousand dollars for each failure
to make the required report, which must be collected as a part of the tax.