§ 26-18-212 - Failure to file a return after notification.
26-18-212. Failure to file a return after notification.
If a taxpayer has previously been advised that he has not complied with the provisions of 26-51-804(a), 26-51-908(g)(2), 26-52-501(a), 26-53-125(a)(1), 26-55-229(b), or 26-56-106(a), because he has not filed a return or notified the Director of the Department of Finance and Administration that he is no longer required to file a return, even though no tax is due, and he continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.