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Last Updated: 4/3/2012

Repeat Penalty

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Lawful Gambling Tax

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​If your organization files its return or pays its tax liability late three times in any 25 month period, your organization will be sent a warning letter stating that, for every time your organization pays late in the future, it will be assessed a 25 percent repeat penalty.  The repeat penalty is 25 percent of the unpaid or late paid tax liability (Minnesota Statute 297E.12, subd. 6).

The 25 percent repeat penalty is in addition to any late filing or late payment penalties that may be assessed.​