Wisconsin Statutes 72.235 – Failure to file
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Terms Used In Wisconsin Statutes 72.235
- Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5 percent of the tax due under s. 72.02 but not less than $25 nor more than $500.