Section 71.73 - General provisions(1) PENALTIES. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise.(2) EXTENSIONS. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a rent and royalty statement under s. 71.70, a wage statement under s. 71.71, a wage statement under s. 71.715, or a statement of nonwage payments under s. 71.72.Amended by Acts 2017 ch, 59,s 1136, eff. 9/23/2017.1987 a. 312; 1991 a. 39; 1997 a. 291.