By law, the Office of Tax and Revenue may assess penalties under the following circumstances:

• Late filing of tax returns;
• Late payment of taxes;
• Negligence;
• Fraud;
• Bad Checks; and
• Non-filing

You have the right to request a waiver of penalties. OTR waives penalties in accordance with its penalty waiver policy.

Interest accrues on unpaid taxes from the date the tax was due until the date of payment. The law does not allow OTR to waive interest which accrues on unpaid tax.