The penalty is:
3% if the amount is one to three days late
5% if it is four or five days late
7% if it is six or seven days late
10% if it is more than seven days late,
-newyearpig(小猪);
2021-11-1{201}(#14081081@0)
or if no amount is remitted
20% if this is the second or subsequent time you are assessed this penalty in a calendar year, if the failures were made knowingly or under circumstances of gross negligence