What is the penalty for failure to file or pay?
A 25% penalty is due if the return is not filed by June 30th with at least one-half (1/2) of the tax due. (The other one-half must be paid by December 31.) The penalty is 25% of the total amount of the tax due. Moreover, the Department of Public Safety may not renew the registration on these vehicles if the return and tax are not remitted within 30 days.
