{"data":{"id":"us-gu/11-gca-22104","jurisdiction":"us-gu","citation":"11 GCA § 22104","heading":"Penalty.","body":"There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis-sioner after the due date. The penalties imposed by §§26111(a) and 26111(b), shall not apply to taxes imposed by this Chapter.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 1: GENERAL"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc022.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:28Z","sha256":"34bd077d9da0dcdfe8bf98093c448bf3a1ad269bc49ee7c56b9c6815af19d784","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22103","next":"us-gu/11-gca-22105"},"notice":"GroundRules: Original legal text. Not legal advice."}