Since the penalty is a percentage of the tax due, there is not normally a penalty for late filing. However, under certain circumstances they can impose a $100 per month penalty. The $100 per month penalty will be applicable to business tax delinquencies, including but not limited to gross income tax-employer, corporation business tax, and sales and use tax filings due after December 31, 2003.

The penalty will not be imposed if:
The taxpayer files the return within 30 days of the date on the notice, AND
The taxpayer has not previously received 3 delinquency notices for any business tax return due on or after December 31, 2003.

The penalty will be imposed if:
The delinquency is not satisfied within 30 days of the date on the notice; OR
The taxpayer previously received 3 prior delinquency notices for any business tax return due on or after December 31, 2003.