Interest and penalties.

(a) When a nursing facility fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1267 , the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof, which shall be added to the unpaid balance.

(b) A nursing facility that fails to file a report required under this chapter, or by rules issued pursuant to § 47-1267 , shall pay an administrative penalty equal to 5% of the monthly assessment for each month, or any fraction thereof, that the failure to file continues. The total administrative penalty shall not exceed 25% of the nursing facility’s annual assessment.

(c) A nursing facility that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to § 47-1267 , shall be subject to a penalty equal to the tax owed.