||Immediately after a due date is missed, penalties and interest begin to accrue on the unpaid tax. Penalties and interest will continue to accrue until the entire balance is paid in full.
You will normally receive letters and/or notices alerting you that your account is delinquent and asking for payment. If you don't respond and your account remains delinquent, it will be assigned to a Revenue Agent for collection. The Revenue Agent will contact you by telephone and/or letter, or visit your business to resolve the delinquency.