Section 49-1035 - Interest; penalty; lienA. If the tax, or any portion of the tax, is not paid on or before the date prescribed for its payment, the director shall collect, as part of the tax, interest on the unpaid amount at the rate determined pursuant to section 42-1123 from the date prescribed for payment until the full amount is paid.B. If a taxpayer fails to make and file a return as required under this article on or before the due date as extended by the director, unless the failure is due to reasonable cause and not due to wilful neglect, a penalty of five per cent of the tax found to be remaining due shall be added to the tax for each month or fraction of a month elapsing between the due date of the return and the date on which it is filed. The total penalty shall not exceed twenty-five per cent of the tax remaining due. The penalty so added to the tax is due and payable on notice and demand by the director.C. If any tax, interest or penalty imposed by this article is not paid when due, the unpaid amounts are a lien from the date the amounts became due on all real and personal property and rights to property belonging to the taxpayer. The lien may be perfected by recording a notice of lien in the county in which the property is located. The notice shall specify the nature of the tax, the amount of tax, interest and penalty due, the taxable period for which the amounts are due and the name and last known address of the taxpayer who is liable for the amounts.Repealed effective on the earlier of the following: 1. Receipt of sixty million dollars into the regulated substance fund established by section 49-1015.01, Arizona Revised Statutes, as added by this act, after payment and extinguishment of all claims that were timely submitted and transfer of monies as prescribed by section 8, paragraph 2 of this act. 2. Receipt of sixty million dollars into the regulated substance fund established by section 49-1015.01, Arizona Revised Statutes, as added by this act, from monies transferred pursuant to this paragraph. If the regulated substance fund does not receive sixty million dollars pursuant to paragraph 1 of this section, the director of environmental quality shall deposit into the regulated substance fund monies collected by the department pursuant to section 49-1031, Arizona Revised Statutes, until a total of sixty million dollars of tax revenues collected pursuant to section 49-1031, Arizona Revised Statutes, in addition to monies encumbered and deposited in the monitored natural attenuation account, is received by the regulated substance fund.