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Fining taxpayers for late returns is simply another desperate method invented by the states to try and screw more money out of us all to pay for all the civil servants they have needlessly employed who just love wasting our hard earned cash. Environment do exactly the same thing if you are late paying your TRP as I found out to my cost this year. So now it's not enough that hard working locals get shafted more and more each year to support a civil service that can't stop spending we now get fined as well!