(a) Late payment. In case of failure to pay the amount shown as tax on any return required under this Chapter on or
before the date prescribed for payment of such tax, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed in addition to other penalties provided herein, a specific penalty to be added to the tax in the amount of five percent (5%) of the amount of such tax if the failure is not more than thirty (30) days, with the additional five percent (5%) for each additional thirty (30) days, or fraction thereof, not to exceed twenty-five percent (25%) in the aggregate. Provided, that the minimum penalty shall be the lesser of the amount of tax due or Twenty-five Dollars ($25.00).

(b) False and fraudulent returns. If any part of any deficiency is due to fraud with intent to evade the tax, or any portion thereof, fifty percent (50%) of the total amount of such deficiency, in addition to the penalties provided in subsection (a) above, shall be assessed and added to the deficiency assessment.

(c) Failure to Supply Identifying Number. Every person required to file returns or pay taxes, as prescribed under §§ 26110 and 26110.1 of this Chapter, shall include his taxpayer
identification on such return, statement or other document. If any person fails to comply with such requirement, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of Fifty Dollars ($50.00) for each failure.

(d) Late Deposit. [Repealed.]
SOURCE: GC § 19514, repealed and reenacted by P.L. 18-015:X:40 and by P.L. 18-030:28. Subsection (c) added by P.L. 24-012:5. Subsection (d) added by P.L. 24-034:12; repealed by P.L. 27-076:6.