Title 48, Chapter 2, Section 42
( 48-2-42)
All penalties imposed by law are part of the tax and are to be
collected as such. The proceedings to collect the original tax, the
tax constituted from penalties imposed, and the interest shall all
be conducted in the same manner. Any provision of law for criminal
prosecution shall not operate under the tax laws of this state to
relieve any taxpayer of any tax, penalty, or interest imposed by
law. |