Type of Civil PenaltyPenalty Amount/RateReferences
Failure to File Timely Return1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%Mass. General Laws c. 62C, § 33(a)
Failure to Pay a Tax When Due1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%Mass. General Laws c. 62C, § 33(b)
Failure to Pay Deficiency Assessment1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%, combined with section 33(b) aboveMass. General Laws c. 62C, § 33(c)
Failure to File Return After Notice or Filing of a Fraudulent Returnup to double the tax amount determined to be due.Mass. General Laws c. 62C, § 28
Failure to Report Federal Change10% of the additional taxMass. General Laws c. 62C, § 30
Underpayment of Estimated Tax Penalties-Income Tax and Corporate Exciseinterest at an annual rate equivalent to the federal short‑term rate plus four percentage pointsMass. General Laws c. 62C § 32(a) and c. 62B, § 14(a) and (b) or G.L. c. 63B, § 3
Demand Charge$30 per demand for payment missedMass. General Laws c. 62C, § 46 and G.L. c. 60, § 15
Dishonored Check or Failed Electronic Funds Transfer$30 or the amount of the payment, whichever is less, for payments under $1,500; 2% of the payment for payments $1,500 or greaterMass. General Laws c. 62C, § 35
Failure to File, Report or Pay Electronicallyup to $100 for each failure to file returns, transfer data, or pay electronically as required by the DepartmentMass. General Laws c. 62C, § 33(g)
Depository Filer Failure to Make Deposits5% of the under paymentMass. General Laws c. 62C, § 45A
Failure to File Wage Reportsup to $25 per employee, contractor, or other recipient of periodic income or, if the result of a conspiracy between employer and recipient not to file the required report, $500 for each recipient.Mass. General Laws c. 62E, § 9
Failure to Withhold, File Returns or Pay Over Taxesfine of $100 - $5,000, or imprisonment for not more than 1 year or bothMass. General Laws c. 62B, § 7
Failure to File Report of Income Paid to Persons$1 for each such report not filed, up to $1,000. In addition, a payor of taxable income is subject to a fine of $25 - $500 for a failure to file with DOR without reasonable cause.Mass. General Laws c. 62C, §§ 34 and 77
Fraudulent Estate Tax Returns50% of the underpaymentMass. General Laws c. 65C, § 13
Failure to File a Partnership Return$5 for every day the partnership fails to fileMass. General Laws c. 62C, § 34.
 
Promoter Failure to File a Required Report$5 for every day for which the report is not filedMass. General Laws c. 62C, § 34
Negligence or Substantial Underpayment20% of the underpaymentMass. General Laws c. 62C, § 35A
Return Preparer Penalty
  • $1,000 per return or claim 
  • greater of $1,000 or 10% of understatement
  • Mass. General Laws c. 62C, § 35C(a)
  • Mass. General Laws c. 62C, § 35C(b)
Inconsistent Filing Positionequal to the amount of tax attributable to the inconsistencyMass. General Laws c. 62C, § 35D
Promoters of Abusive Tax Sheltersup to $5,000 for each client to whom the statement was madeMass. General Laws c. 62C, § 35E

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