FAQs - Sales and Use Tax

What are the penalties for not filing tax returns on time and/or not paying collected taxes?

  • An additional charge up to $50 or 10 percent of the tax required to be paid, whichever is greater, may be levied on every tax return not filed on time and/or when the tax liability is not paid in full.
  • For not paying collected taxes, or not filing a tax return, a penalty up to 50 percent of the tax due may be assessed.
  • A $50 fee is charged for every returned check. Interest may be due on any taxes found due and not paid in a timely manner.