Section 43.23.035. Penalties and enforcement.

   (a) In addition to any criminal penalties imposed by state law, if an individual is convicted of a crime in connection with a false statement made in a certification required under AS 43.23.015, and the conviction is not reversed, that individual forfeits all permanent fund dividends paid and is not eligible for a future permanent fund dividend.
   (b) If the commissioner determines that a permanent fund dividend should not have been claimed by or paid to an individual, the commissioner may use all collection procedures or remedies available for collection of taxes under this title to recover the payment of a permanent fund dividend that was improperly made. A notice of an improperly paid dividend must be sent to the individual within
        (1) three years after the improper payment is sent; or
        (2) six years after the improper payment is sent if the commissioner determines that the individual exercised gross negligence or recklessly disregarded a material fact in connection with a false statement made in an application.
   (c) In addition to any criminal penalties imposed by state law, if the department finds that an individual, in claiming a permanent fund dividend, or an individual, in certifying another person's eligibility, wilfully misrepresents, exercises gross negligence with respect to, or recklessly disregards a material fact pertaining to, eligibility, the department may issue an order against the individual for the
        (1) forfeiture of the dividend;
        (2) imposition of a civil fine of up to $3,000; and
        (3) loss of eligibility to receive the next five dividends following the forfeited dividend.
   (d) If notice is not sent within the time required under (b) of this section, administrative or judicial proceedings may not be commenced for recovery of an improperly paid dividend. The time limitations of (b) of this section do not apply if a dividend is forfeited under (a) of this section or if it is more probable than not that an individual has committed a crime in connection with a false statement made in an application.
   (e) The provisions of AS 43.23.015(g) and (i) apply to a request for review of, and to appeal of, a decision under (c) of this section by an individual aggrieved by the decision. When all appeals have been exhausted under this chapter or the time when all of the appeals that could have been taken has expired, the order issued imposing a civil fine, forfeiture, or loss of eligibility becomes final and enforceable in the same manner as a judgment of the court.

Authorities

43.23.015;43.23.055

Notes

Recent Bills that will modify this

HB 365 INCOME TAX; PERMANENT FUND TAX CREDIT

Implemented As

15 AAC 23.103
15 AAC 23.233
15 AAC 23.263

References

15 AAC 23.113
15 AAC 23.233
15 AAC 23.263
AS 43.23.015 Application and proof of eligibility.
AS 43.23.055 Duties of the department.

History

(Sec. 1 ch 102 SLA 1982; am Sec. 3 ch 159 SLA 1988; am Sec. 12, 13 ch 4 SLA 1992; am Sec. 23, 24 ch 42 SLA 2006)