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A 10% penalty with no $5 minimum applies to late returns filed for:

  • Underground Storage Tank,
  • Hazardous Chemical,
  • Inventory,
  • Alcoholic Beverage,
  • Cigarette or
  • Prepaid Sales tax

Late International Fuel and Motor Carrier Fuel tax return, the penalty is 10% or $50, whichever is more. A late filed excise tax return for aircraft has a penalty of 20% or $20, whichever
is more. For failing to file a Cigarette Tax return the penalty is $10 per return. For Special Fuel Form SF-401 the penalty for not filing is $1,000.

Note: These penalties are in addition to any amount that would be due on the tax return.