Penalties, interest, and other consequences

If you do not fulfill your obligations or comply with our payroll requirements, you may be assessed a penalty, interest, or incur other consequences.

If you do not comply with the deducting, remitting, and reporting requirements, you may be prosecuted. You could be fined from $1,000 to $25,000, or you could be fined and imprisoned for a term of up to 12 months.

If you disagree with an assessment or ruling, you may appeal it. You may also request a cancellation or a waiver of the penalties and interest, if you were prevented from fulfilling your obligations due to extraordinary circumstances.