If you have a regular account, or an eligible one-time event, you must file a return, even if, as a regular account holder, you don't have any taxable receipts.
Late returns are subject to a penalty charge of ten (10%) percent, plus interest.
If you do not respond to a notice of an unfiled admissions and amusement tax return, your tax may be estimated and an additional penalty of twenty-five (25%) percent imposed.
According to state law, the personal liability for the tax extends to any officer of a corporation who exercises direct control over the fiscal management of the corporation. The state may also withhold your personal income tax refund if you owe an admissions and amusement tax debt.
For additional information regarding nonpayment, please see the Business Tax Compliance section.