Section 78.68. Returns; failure to pay; refunds.

 

(1)  Unpaid taxes shall bear interest at the rate of 12 percent per year from the due date of the tax until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.

(1m)  All payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.

(2)  Delinquent tax returns are subject to a $10 late filing fee. Delinquent motor vehicle fuel, alternate fuels and general aviation fuel taxes bear interest at the rate of 1.5 percent per month until paid. The taxes imposed by this chapter are delinquent if not paid as follows:

(a) In the case of a timely filed return, no return or a late return, on or before the due date of the tax; or

(b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

(3)  If an incorrect return is filed, and upon a showing by the department under s. 73.16 (4) , the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty.

(4)  In case of failure to file any return required under ss. 78.12 , 78.49 , and 78.58 by the due date, and upon a showing by the department under s. 73.16 (4) , there shall be added to the amount required to be shown as tax on that return 5 percent of the amount of the tax if the failure is for not more than one month, and an additional 5 percent of the tax for each additional month or fraction thereof during which the failure continues, not exceeding 25 percent of the tax in the aggregate. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the due date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.

(5)  If a person fails to file a return when due or files a false or fraudulent return with intent in either case to defeat or evade the taxes imposed by this chapter, a penalty of 50 percent of the tax shall be added to the tax required to be paid, exclusive of interest and other penalties.

(6)  Any person who fails to furnish any return required to be made or who fails to furnish any data required by the department may be fined not more than $500 or imprisoned for not more than 30 days or both.

(7)  Any person, including an officer of a corporation or a manager of a limited liability company, who is required to make, render, sign or verify any report or return required by this chapter and who makes a false or fraudulent report or return or who fails to furnish a report or return when due with the intent, in either case, to defeat or evade the tax imposed by this subchapter may be fined not more than $500 or imprisoned for not more than 30 days or both.

(8)  No person may aid, abet or assist another in making any false or fraudulent return or false statement in any return required by this chapter with intent to defraud the state or evade payment of the tax, or any part thereof, imposed by this chapter. Any person who violates this subsection may be fined not more than $500 or imprisoned for not more than 30 days or both.

(9)  Before any tax becomes due, if the department has reason to believe that any licensee intends or is likely to evade or attempt to evade payment of the tax when due, or intends or is likely to convey, dispose of, or conceal his or her property or abscond from the state, or do any other act which would render the state insecure in collecting the tax when due, the department may demand payment forthwith of all taxes upon all motor vehicle fuel received under s. 78.07 , general aviation fuel placed in the fuel supply tank of an aircraft or in bulk storage facilities or alternate fuel used, as defined in s. 78.39 (7) , by the licensee, which shall immediately become payable and collectible as if delinquent, and the property of the licensee shall be subject to attachment as provided in s. 78.70 .

(10)  Except as provided in ss. 78.19 , 78.20 (2) and 78.75 (1m) (b) , s. 71.75 (2) and (4) to (7) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Sections 71.74 (13) , 71.75 (9) and (10) , 71.80 (3) , 71.93 , 71.935 , and 73.03 (52) , (52m) , and (52n) , as they apply to refunds of the taxes under ch. 71 apply to the refund of the taxes under this chapter.

1973 c. 333 ; 1977 c. 29 , 289 , 418 ; 1981 c. 20 ; 1983 a. 368 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 16 , 112 , 205 , 437 ; 2011 a. 68 ; 2013 a. 20 . Cross-reference: See also s. Tax 4.51 , Wis. adm. code.