The department may at its discretion require that any or all returns, reports or registrations
that are required to be filed under this article be filed electronically. Failure to electronically file any return, report, registration or other information
the department may direct to be filed electronically shall subject the taxpayer to
a penalty of 5% of the tax due on the return, up to a maximum of $1,000, but not less
than $10. This penalty shall be assessed at any time and collected in the manner provided
in this article. This penalty shall be in addition to any civil penalty imposed in this article for
failure to furnish information or file a return. The criminal penalty for failure to file a return electronically shall be the same
as the criminal penalty for failure to furnish information or file a return under
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.