RSA 21-J:33 Penalties for Failure to Pay.
Title: I - THE STATE AND ITS GOVERNMENT
Chapter: 21-J - DEPARTMENT OF REVENUE ADMINISTRATION
In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:
I. If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment. This penalty shall not be applied in any case in which the failure to pay was due to reasonable cause and not willful neglect of the taxpayer.
II. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.
III. In the case of any failure to comply with the electronic payment requirements under RSA