{"data":{"id":"us-wi/wis.-stat.-72.235","jurisdiction":"us-wi","citation":"Wis. Stat. § 72.235","heading":"Failure to file.","body":"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.","path":["Chs. 70-79, Taxation","Chapter 72 Estate Tax"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/72.235","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"8e587c0bf860b2f06e8f7f3ca61126fa27c655e881675163ccbc710ac0ce9f52","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-72.23","next":"us-wi/wis.-stat.-72.24"},"notice":"GroundRules: Original legal text. Not legal advice."}