§11-14A-16. Civil penalty for failure to file required return
when no tax due.
In the case of any failure to make or file a return when no
tax is due, as required by this article, on the date prescribed
therefor, unless it can be shown that the failure is due to
reasonable cause and not due to willful neglect, there shall be
collected a civil penalty of fifty dollars or ten percent of the
net tax due, whichever is greater, for each month of the failure or
fraction thereof. The civil penalty prescribed under this section
shall be assessed, collected and paid in the same manner as the
motor carrier road tax.