(1) Applicable late filing penalties and late pay penalties must be calculated as set forth in 15-1-216, MCA.

(2) The penalty for purposely failing to file a return or to pay the tax by the due date is set forth in 15-1-216, MCA.

(3) A taxpayer who files, renders, or signs a false or fraudulent return or statement, or who supplies the department with false or fraudulent information, is subject to the additional civil and criminal penalties described in 15-30-2641, MCA.