Penalty for failure to furnish return: daily penalty accrues for continued non-compliance with filing deadlines. Where an assessee fails to furnish the return within the prescribed time-limits under the cited return provisions, a daily monetary sanction accrues for each day during which the failure to furnish the return continues, operating as a continuing obligation tied to the filing deadline until the default ceases.
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Provisions expressly mentioned in the judgment/order text.
Penalty for failure to furnish return: daily penalty accrues for continued non-compliance with filing deadlines.
Where an assessee fails to furnish the return within the prescribed time-limits under the cited return provisions, a daily monetary sanction accrues for each day during which the failure to furnish the return continues, operating as a continuing obligation tied to the filing deadline until the default ceases.
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