72.235 Failure to file.

WI Stat § 72.235 (2019) (N/A)
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72.235 Failure to file. Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5 percent of the tax due under s. 72.02 but not less than $25 nor more than $500.

History: 1991 a. 39.