| Description | Penalty |
|---|
| Timely filed return | None |
| Filed between May 17 and June 14 | $25 |
| Filed on or after June 15 | $25 plus 20% of taxes due |
| Return never filed | $25 plus 20% of taxes due |
| Timely filed but not compliant with state | $25 |
| Late - not compliant with the state | $25 plus $25 |
| Late - not compliant with the state | $25 plus $25 plus 20% of taxes due |
Non-compliance is filing an incomplete or erroneous return.
Please note, the Assessor cannot waive penalties!