When the due date falls on a Saturday or Sunday the next business day is considered to be the due date.

Penalty will be charged on late reports.

Include penalty of $25 for the first report filed in a calendar year, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50. If report is second report filed late in a calendar year include penalty of $125, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50.

Interest will be charged on late payments.

Interest is assessed for each month or fraction of a month past due at a rate of 1.5% per month.