72.235 Failure to file. 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. History: 1991 a. 39.
Failure to file
Wis. Stat. § 72.235 — under ESTATE TAX.
Wis. Stat. § 72.235