Penalties

A penalty of $100 or 10 % of the estimated tax due, whichever is greater, is assessed when a taxpayer fails to file an 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.