Part IV - INTEREST AND PENALTIES
- Section 47:1601 - Interest on unpaid taxes
- Section 47:1602 - Penalty for failure to make timely return; penalties related to nonpayment or underpayment
- Section 47:1602.1 - Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
- Section 47:1602.2 - Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
- Section 47:1603 - Waiver of penalty for delinquent filing or delinquent payment
- Section 47:1604 - Penalty for false or fraudulent return
- Section 47:1604.1 - Accuracy-related penalty
- Section 47:1604.2 - Insufficient funds check or electronic debit in payment of taxes; penalty
- Section 47:1605 - Examination and hearing costs
- Section 47:1606 - Distraint cost penalty
- Section 47:1607 - Interest on erroneous refunds
- Section 47:1608 - Disposition of penalties and self-generated revenue