Revised Statute 47:1602 imposes delinquent filing and delinquent payment penalties for failure to file the tax return or failure to pay the tax due by the due date.

• The delinquent filing penalty is five percent of the tax due for each 30-day period that the failure to file continues, not to exceed 25 percent of the total tax.
• Except for individual income tax, the delinquent payment penalty is also five percent of the tax due for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax. For individual income tax, the delinquent payment penalty is one-half of one percent for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax.