Penalty and interest for failure to report or pay tax. When any motor carrier fails to file a report and pay the tax within the time prescribed

§ 9613.  Penalty and interest for failure to report or pay tax. When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996) Cross References. Section 9613 is referred to in section 9614 of this title.