[§523A-34] Interest and penalties. (a) A person who fails to pay or deliver property within the time prescribed by this part shall pay to the director interest at the annual rate of ten per cent above the annual rate of discount, in effect on the date the property should have been paid or delivered, for the most recent issue of fifty-two-week United States Treasury bills on the property or value thereof from the date the property should have been paid or delivered.

(b) A person who wilfully fails to render any report or perform other duties required under this part shall pay a civil penalty of $100 for each day the report is withheld or the duty is not performed, but not more than $5,000.

(c) A person who wilfully fails to pay or deliver property to the director as required under this part shall pay a civil penalty equal to twenty-five per cent of the value of the property that should have been paid or delivered.

(d) A person who wilfully refuses after written demand by the director to pay or deliver property to the director as required under this part shall be guilty of a misdemeanor. [L 1983, c 37, pt of §2]