Sanction Manipulation
The sanction manipulation was included in the educational letter after the general description
of use tax obligations and before the affidavit explanation. The paragraphs explained the penalties
and interest the DOR could assess if a business owed tax but did not pay. Specifically, the letter
noted that interest and a 5 percent billing penalty are automatically assessed on unpaid back taxes.
The letter also noted additional penalties for late filing (5 percent to 25 percent), negligence (10
percent), and evasion (50 percent). The no-sanction manipulation omitted the penalty awareness
language in the letter.