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    <title>Penalty for failure to furnish return.</title>
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    <description>Where an assessee does not file a return within the time-limits prescribed under the referenced subsections of section 102, the statute subjects the assessee to a daily monetary penalty for each day the non-filing continues.</description>
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      <description>Where an assessee does not file a return within the time-limits prescribed under the referenced subsections of section 102, the statute subjects the assessee to a daily monetary penalty for each day the non-filing continues.</description>
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