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 fail to comply with the deducting, remitting, and reporting requirements, you may be prosecuted. You could be fined from $1,000 up 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.
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