Failure to file

Wis. Stat. § 72.235
in effect
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Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5 percent of the tax due under s. 72.02 but not less than $25 nor more than $500.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/72.235Fetched: 10/7/2026