Commonwealth Code / Title 4: Economic Resources / Division 1 Revenue and Taxation / Chapter 8. Administrative Provisions / Article 7. Penalties.
A. Civil Penalties.
- § 18121. Penalty Assessed as a Tax.PDF
- § 18122. Failure to File Tax Return or Pay Tax.PDF
- § 18123. Failure to File Correct Information Returns.PDF
- § 18124. Failure to Furnish Correct Payee Statements.PDF
- § 18125. Fraudulent Statement or Failure to Furnish Statement to EmployeePDF
- § 18126. False Information With Respect to Withholding.PDF
- § 18127. Imposition of Accuracy-Related Penalty.PDF
- § 18128. Imposition of Fraud Penalty.PDF
- § 18129. Special Rules for Accuracy Related Penalties.PDF
- § 18130. Liability for Taxes Withheld or Collected; Failure to Collect and Pay Over TaxPDF
- § 18131. Frivolous Return.PDF
- § 18132. Understatement of Taxpayer's Liability by CNMI Tax Return Preparer.PDF
- § 18133. Other Assessable Penalties With Respect to the Preparation of CNMI Tax Returns for Other Persons.PDF
- § 18134. Reasonable Cause Exception.PDF
- § 18135. Special Rule on Dual Requirement.PDF