What are the penalties and interest?

Late payment or non-payment will result in a penalty of 10% of the tax due for accounts up to 30 days past due. An additional penalty of 15% will be assessed on accounts over 30 days past due. Fraudulent tax returns or intent to evade will result in an additional 25% penalty. Interest shall be assessed at the rate of 1.5% per month. Legal fees and costs associated with the collection of tax will be the liability of the taxpayer.