Penalties

A penalty of $100 or 10% of the estimate tax due, whichever is greater, is assessed when a taxpayer fails to file a statement of personal property after the county provides certified notice of the failure to file. Property willfully concealed, misrepresented, or moved, in order to escape taxation is subject to a penalty equal to the tax on its value. Mobile homes or manufactured housing moved without a permit issued by the assessor may be subject to a penalty equal to the tax and a commercial mover may be charged with a Class B misdemeanor.