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It is unlawful for any owner or operator of a qualified motor vehicle to permit it to be operated over any highway of this state without complying with this part. A violation of this subsection (a) is a Class C misdemeanor.
A penalty of fifty dollars ($50.00) or ten percent (10%) of the delinquent taxes, whichever is greater, shall be assessed for failure to file a report, or for filing a late report, or for underpayment of taxes.
Interest at the rate of one percent (1%) per month, calculated from the date tax was due for each month or fraction of a month, until paid, shall be assessed on all delinquent or deficient taxes.
Refunds determined to be properly due shall be made within ninety (90) days after receipt of a request for payment, with proper documentation, from a permittee or licensee. If the refund is not made within this time period, interest shall accrue at the rate of one percent (1%) per month calculated for each month or major fraction of a month, in excess of the time in which the refund should have been made.