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federal identification number, whichever applies, and the amount of the distributive share of each partner. 3. All information returns required under subsection 1 must be made on the basis of a calendar year for payments made during the calendar year and must be filed with the tax commissioner on or before the due date for filing similar returns with the internal revenue service. All partnership returns required under subsection 2 must be made on or before the fifteenth day of the fourth month following the close of the fiscal year of the partnership required to make the return, or if the return is made on the basis of a calendar year, then the return must be made on or before the fifteenth day of April in the year following the calendar year for which such return is made. 4. Each information return required under subsection 1 must be deemed to be filed with the tax commissioner if the person required to make the return files with the tax commissioner a copy of the information return along with a copy of the transmittal form required to be filed with the internal revenue service. Each partnership return required under subsection 2 must be signed and must contain or be verified by a written declaration that it is made under the penalties of perjury. 5. Each information return required under subsection 1 must be deemed to be filed with the tax commissioner if the person required to make the return has filed an information report on magnetic tape with the United States internal revenue service. All such persons who have received permission from the United States internal revenue service to file on magnetic tape must notify the tax commissioner, by letter, within thirty days of obtaining such permission. This subsection is conditioned on the existence of an agreement between the state of North Dakota and the United States internal revenue service to participate in combined federal-state information reporting. 6. In case of failure to file an information at the source return as required by subsection 1 by the date prescribed in subsection 3, and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may assess a penalty of ten dollars for each failure to file, not to exceed two thousand dollars. In case of failure to file a partnership return as required by subsection 2 on the date prescribed in subsection 3, and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may assess a penalty of five hundred dollars for each failure to file. 7. Any person required to file an information return under subsection 1, and any passthrough entity with ten or more partners, shareholders, members, or owners shall file the return by electronic data interchange or other electronic media as determined by the tax commissioner. The tax commissioner may waive, upon a showing of good cause, the requirement to file the return or pay the tax due electronically. 57-38-43. Interest on delinquent tax. Repealed by S.L. 1969, ch. 514, § 4. 57-38-44. Tax a personal debt. Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state. 57-38-45. Interest and penalties. 1. In addition to other increases to tax and penalty prescribed in this chapter, a taxpayer is subject to interest as follows: a. Any taxpayer who requests and is granted an extension of time for filing a return shall pay, with the tax, interest on the tax at the rate of twelve percent per annum from the date the tax would have been due if the extension had not been granted to the date the tax is paid. b. If any amount of tax imposed by this chapter, including tax withheld by an employer, is not paid on or before the due date or extended due date for the payment, there must be added to the tax interest at the rate of one percent per Page No. 54