Which types of penalties are only imposed after normal due process including a trial?

Question

Quizplus · Accepted Answer

Criminal penalties are only imposed after normal due process, which includes a trial. Civil penalties, on the other hand, may be imposed without a trial in certain circumstances. The failure-to-file penalty is a civil penalty, but it can be imposed without a trial or normal due process if the taxpayer fails to file their tax return on time.

Which Types of Penalties Are Only Imposed After Normal Due