For each return that is not paid in full with-in the time limit, $50.00, or 10% of the required tax, whichever is greater, must be paid in addition to the unpaid tax for that reporting period.
For each return that is not paid in full with-in the time limit, $50.00, or 10% of the required tax, whichever is greater, must be paid in addition to the unpaid tax for that reporting period.