Section Tre 303.08 - Interest and Penalties(a) For non-compliance as set forth in RSA 471-C:38 I and these rules, the administrator is authorized to assess interest at the annual rate of 18 percent on the property or the value thereof from the date on which the property should have been delivered, or $25.00 which ever is greater.(b) For non-compliance as set forth in RSA 471-C:38 II or these rules the administrator is authorized to assess, a civil penalty in the amount of $100.00 for each day the report is withheld or the duty is not performed, but not more than a total of $5,000.00.(c) For non-compliance as set forth in RSA 471-C:38, IIIthe person shall pay a civil penalty equal to 25 percent of the value of the property that should have been paid or delivered.(d) For non-compliance as set forth in RSA 471-C:38, IVthe person shall be guilty of a misdemeanor.(e) For non-compliance with RSA 471-C:34 the administrator is authorized to assess costs of examination pursuant to RSA 471-C:34, IV.(f) Any person deemed to be non-compliant and assessed penalties shall be given written notice of same and allowed a 30 day period within which to cure any and all defect(s) in compliance.