Penalties and Late Charges

A sales and use tax, admissions and amusement tax or tire recycling fee return that is filed late is subject to a 10 percent penalty and interest at a rate of not less than 1 percent per month.  If you file a late sales and use tax or tire fee return, you may not claim the timely filing discount for vendors.

A late withholding return is subject to an initial 5 percent penalty, followed by an increase to 10 percent after 30 days, plus interest.

If you do not file a missing return after receiving a notice, an estimated assessment may be levied and additional penalty applied. Additionally, a $30 service charge is applied for bad checks.