(a) A person whose tax liability under this chapter for the tax year exceeds $4,000 shall file any tax return required under this chapter by electronic means.
(b) The director may grant an exemption to the electronic filing requirement for good cause.
(c) The date of filing shall be the date the tax return is transmitted to the director. The director may determine alternative methods for the signing, subscribing, or verifying of a tax return that shall have the same validity and consequences as the actual signing by the taxpayer. A filing under this section shall be treated in the same manner as a filing subject to the penalties under § 8A-1.20.
(d) If a person who is required under subsection (a) to electronically file any tax return fails to file using an approved method, unless it is shown that the failure is due to reasonable cause and not to neglect, the person is liable for a penalty of 2 percent of the amount of the tax required to be shown on the return.
(Added by Ord. 21-33)