Connecticut Administrative Code
Title 12 - Taxation
120 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements
Section 12-120-1 - Penalty forfeit

In the event the Secretary of the Office of Policy and Management determines that an assessor or board of assessors is required to forfeit the amount specified as a penalty for failure to comply with the provisions of Section 12-120 of the general statutes, he shall cause to be sent to the assessor or board of assessors a notification of the penalty amount due and a request for its prompt payment. The forfeit shall be required to be in the form of a bank check, certified check or money order made payable to the Treasurer of the State of Connecticut and forwarded to the Secretary of the Office of Policy and Management.