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 shall bear interest as specified in RSA 260:40-a.
III. The commissioner is authorized to waive any penalty and interest assessed under this section when it is proved to the commissioner's satisfaction that the failure to file the monthly report or pay the road tolls on time was not willful.