---
kind: "section"
citation: "30 C.F.R. § 1241.71"
title: "30"
number: "1241.71"
heading: "Do I owe interest on both the penalty amount and any underlying underpayment or unpaid debt?"
url: "https://uscodex.org/cfr/30/1241.71"
---

# §1241.71. Do I owe interest on both the penalty amount and any underlying underpayment or unpaid debt?

- (a) A penalty under this part is in addition to interest that you may owe on any underlying underpayment or unpaid debt.
- (b) If you do not pay the penalty amount by the due date in the bill accompanying the FCCP or ILCP, you will owe late payment interest on the penalty amount under [30 CFR 1218.54](/cfr/30/1218.54.md) from the date when the civil penalty payment became due under [§ 1241.72](/cfr/30/1241.72.md) until the date when you pay the civil penalty amount.

## Notes

### Authority

Authority: 25 U.S.C. 396 et seq. , 396a et seq. , 2101 et seq. ; 30 U.S.C. 181 et seq. , 351 et seq. , 1001 et seq. , 1701 et seq. ; 43 U.S.C. 1301 et seq. , 1331 et seq. , 1801 et seq.

### Source

Source: 81 FR 50316, Aug. 1, 2016, unless otherwise noted.