What happens if someone files a late Rendition or not at all?
* There are two levels of penalties Penalty of Failure to file and for Failure to Timely File • If a Business Property Owner fails to timely file a Rendition before the deadline or fails to file one at all, the Chief Appraiser shall certify to the Tax Assessor/Collector for each taxing unit in the Appraisal District that imposes taxes on the business and/or property a penalty in the amount equal to 10% of the amount of taxes imposed that year. Penalty for Fraud or Intent to Evade Taxation • The Chief Appraiser shall also, impose an additional penalty equal to 50% of the amount of taxes imposed on the Business Property Owner who files a false statement or report with the intent to commit fraud; to evade the tax; engage in fraudulent conduct; for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the Appraisal District. Enforcement of this section shall be by a proceeding initiated by the District Attorney or County A
