Penalty for Failure to File.

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Source. 1985, 204:1. 1991, 163:7; 299:3; 390:4. 1993, 4:2; 350:2. 1997, 347:1. 2003, 223:12, eff. July 1, 2003. 2017, 156:225, eff. Jan. 1, 2019.


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