Sec. 88. A person who fails to file a report or remit tax due under this act, or who files a report or remits tax due after the due dates set forth in this act, shall remit to the department all of the tax for the reporting period and any additional penalties and interest.
Mich. Comp. Laws § 207.1088
Failure or late filing of report or tax remittance; payment requirements; penalties and interest
2000, Act 403, Eff
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.