33114

In the event that the person required to furnish to the receiver of income any information return required by §§ 30041 et seq. of this title fails to do so, unless it is shown that such an omission is due to a reasonable cause, said person shall be imposed a penalty of one hundred dollars ($100) for each declaration not furnished on time or at all. History —Jan. 31, 2011, No. 1, § 6041.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 161.