If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of ยงยง 26-51-804(a), 26-51-908(g)(2), 26-52-501(a), 26-53-125(a)(1), or 26-55-229(b), because the taxpayer has not filed a return or notified the Director of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Section: Previous 26-18-202 26-18-203 26-18-204 26-18-205 26-18-206 26-18-207 26-18-208 26-18-209 26-18-210 26-18-211 26-18-212Last modified: November 15, 2016