Subpart C - PENALTIES
- Section 700.300 - Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15))
- Section 700.305 - Penalty for Late Payment of Tax (UPIA Section 3-3(b), (b-5), (b-10), (b-15), and (b-20))
- Section 700.310 - Penalty for Failure to File Correct Information Returns (UPIA Section 3-4)
- Section 700.315 - Collection Penalty (UPIA Section 3-4.5)
- Section 700.320 - Penalty for Negligence (UPIA Section 3-5)
- Section 700.330 - Penalty for Fraud (UPIA Section 3-6)
- Section 700.340 - Personal Liability Penalty (UPIA Section 3-7)
- Section 700.350 - Bad Check Penalty (UPIA Section 3-7.5)