(A) If any tax imposed by this section is not paid within the time herein specified for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
(B) In case of any failure to make and file a return within the time prescribed by this subchapter, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax, in addition to the 10% specific penalty provided in division (A) of this section, 10% if the failure is for not more than 30 days, with an additional 5% for each additional 30 days or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(C) If any person willfully fails to file any return or make any payment required by this subchapter, or willfully files a false or fraudulent return, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less amounts paid on the basis of the false or fraudulent return) found due for the period to which the return related. The penalty imposed by this section shall be collected as a part of the tax and shall be in addition to all other penalties provided by this subchapter.
(D) All payments received shall be credited first to penalties, next to interest, and then to the tax due.
(1998 Code, § 2.56, Subd. 10)