§ 2018. Frivolous petitions. If any petitioner commences or maintains
a proceeding in the division of tax appeals primarily for delay, or if
the petitioner's position in such proceeding is frivolous, then the tax
appeals tribunal may impose a penalty against such petitioner of not
more than five hundred dollars. The tax appeals tribunal shall
promulgate rules and regulations as to what constitutes a frivolous
position. This penalty shall be in addition to any other penalty
provided by law and shall be collected and distributed in the same
manner as the tax to which the penalty relates.