For delinquent tax returns, the penalty structure is:
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5% - one day after the due date to the last day of the month following the due date
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15% - first day of the second month following the due date to the last day of that month
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25% - first day of the third month and thereafter
For other delinquent liabilities (such as balances due, assessments, etc.), a 10 percent penalty accrues after the liability's due date.