2005 Vermont Code - § 9814. — Late filing fees; penalties; interest

§ 9814. Late filing fees; penalties; interest

(a) When a taxpayer, without fraud or willful intent to defeat or evade any tax liability imposed by this chapter, fails to file a return at the time prescribed by this chapter, the taxpayer shall pay, at the time that return is filed, without assessment or demand, in addition to the tax liability due, if any, a late filing fee of $5.00 for each month or portion thereof expiring before the filing of a proper return in accordance with this chapter provided, however, that in no event shall the amount of late filing fee imposed hereunder exceed $100.00.

(b) When a taxpayer fraudulently or with willful intent to defeat or evade any tax liability imposed by this chapter fails to file a return at the time prescribed by this chapter, the taxpayer shall pay, at the time that return is filed, without assessment or demand, in addition to the tax liability due, if any, a late filing fee of $25.00 for each month or portion thereof expiring before the filing of a proper return in accordance with this chapter.

(c) When a taxpayer, without fraud or willful intent to defeat or evade a tax liability imposed by this chapter, fails to pay that tax liability on the date prescribed therefor:

(1) the commissioner may assess and the taxpayer shall then pay a sum of interest computed at the rate per annum established from time to time by the commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability for the period from the prescribed date to the date of full payment of the liability;

(2) if the taxpayer fails to pay the tax liability in full at the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, in addition to any interest payable pursuant to subdivision (1) of this subsection, the commissioner may assess, and the taxpayer shall then pay a penalty which shall be equal to five percent of the outstanding tax liability for each month, or portion thereof, that the tax liability is not paid in full; provided, however, that in no event shall the amount of any penalty imposed hereunder exceed 25 percent of the tax liability unpaid on the prescribed date of payment.

(d) When a taxpayer fraudulently or with willful intent to defeat or evade a tax liability imposed by this chapter, fails to pay that tax liability at the date prescribed therefor, the commissioner may assess and the taxpayer shall then pay a penalty equal to the amount of the tax liability unpaid on the prescribed date of payment together with interest computed as provided in subdivision (c)(1) of this section.

(e)(1) Failure to file; failure to collect; failure to remit. Any person who knowingly fails to file a return, fails to collect a tax or fails to remit a tax required under this subchapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.

(2) Failure to file; failure to collect; failure to remit; in excess of $500.00. Any person who with intent to evade a tax liability fails to file a return or fails to collect a tax or fails to remit a tax when required under this subchapter shall, if the amount collected or required to be collected is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(3) Any person filing or causing to be filed, or making or causing to be made, or giving or causing to be given any certificate, affidavit, representation, information, testimony or statement required or authorized, which is willfully false, or willfully failing to file a bond, or failing to file a registration certificate and such data in connection therewith as the commissioner by rule or otherwise may require, to display or surrender a certificate of authority as required, or assigning or transferring the certificate of authority or willfully failing to charge separately the tax herein imposed or to state the tax separately on any bill, statement, memorandum or receipt issued or employed by him upon which the tax is required to be stated separately as provided in section 9778 of this title or referring or causing reference to be made to this tax in a form or manner other than that required, or failing to keep any records required, shall, in addition to any other penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of not more than $1,000.00 or imprisonment for not more than one year, or both.

(4) Any person who knowingly makes, signs, verifies or files with the commissioner a false or fraudulent tax return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. Any person who with intent to evade a tax liability makes, signs, verifies or files with the commissioner a false or fraudulent tax return shall, if the amount of tax evaded is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(5) A person who knowingly engages in any business for which registration is required under this chapter without a valid certificate of authority shall commit a separate offense for each calendar week or part thereof during which he or she shall be so engaged. Each such offense shall be a misdemeanor and upon conviction for a first offense, a person shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than sixty days, or both, such fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or to be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the court. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1975, No. 154 (Adj. Sess.), § 12, eff. date, see note below; 1977, No. 72, §§ 1, 2; 1979, No. 105 (Adj. Sess.), § 41; 1987, No. 48, § 11; 1991, No. 67, § 21, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 27, eff. May 7, 1992; 1993, No. 49, § 19, eff. May 28, 1993.)