§ 9278 - Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
§ 9278. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
(a) When a taxpayer, without fraud or willful intent to defeat or evade any tax liability imposed by this chapter, fails to file a return at the time prescribed by this chapter, the taxpayer shall pay, at the time that return is filed, without assessment or demand, in addition to the tax liability due, if any, a late filing fee of $5.00 for each month or portion thereof expiring before the filing of a proper return in accordance with this chapter; provided however, that in no event shall the amount of late filing fee imposed hereunder exceed $100.00.
(b) When a taxpayer fraudulently or with willful intent to defeat or evade any tax liability imposed by this chapter fails to file a return at the time prescribed by this chapter, the taxpayer shall pay, at the time that return is filed, without assessment or demand, in addition to the tax liability due, if any, a late filing fee of $25.00 for each month or portion thereof expiring before the filing of a proper return in accordance with this chapter.
(c) When a taxpayer, without fraud or willful intent to defeat or evade a tax liability imposed by this chapter, fails to pay that tax liability on the date prescribed therefor:
(1) the commissioner may assess and the taxpayer shall then pay a sum of interest computed at the rate per annum established from time to time by the commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability for the period from the prescribed date to the date of full payment of the liability;
(2) if the taxpayer fails to pay the tax liability in full at the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, in addition to any interest payable pursuant to subdivision (1) of this subsection, the commissioner may assess, and the taxpayer shall then pay a penalty which shall be equal to five percent of the outstanding tax liability for each month, or portion thereof, that the tax liability is not paid in full; provided, however, that in no event shall the amount of any penalty imposed hereunder exceed 25 percent of the tax liability unpaid on the prescribed date of payment.
(d) When a taxpayer fraudulently or with willful intent to defeat or evade a tax liability imposed by this chapter, fails to pay that tax liability at the date prescribed therefor, the commissioner may assess and the taxpayer shall then pay a penalty equal to the amount of the tax liability unpaid on the prescribed date of payment together with interest computed as provided in subdivision (c)(1) of this section. The commissioner may abate any penalty or interest, or both, imposed under this chapter.