Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5% of the tax due under s. 72.02 but not less than $25 nor more than $500.
Wis. Stat. § 72.235
Failure to file
Showing this section's text as in effect on January 1, 2003 (in force January 1, 2003 – January 1, 2015). View current text →
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.