A 10% penalty with no $5 minimum applies to late returns filed for:
- Underground Storage Tank,
- Hazardous Chemical,
- Alcoholic Beverage,
- Cigarette or
- Prepaid Sales tax
Late International Fuel and Motor Carrier Fuel tax return, the penalty is 10% or $50, whichever is more.
A late filed excise tax return for aircraft has a penalty of 20% or $20, whichever
For failing to file a Cigarette Tax return the penalty is $10 per return. For Special Fuel Form SF-401 the penalty for not filing is $1,000.
Note: These penalties are in addition to any amount that would be due on the tax return.