If a Taxpayer Fails to File Their Taxes, What Is

If a taxpayer fails to file their taxes, what is the penalty?

A) Fifteen percent per month unless the failure to file is fraudulent in which case the penalty is twenty percent per month.
B) Five percent per month unless the failure to file is fraudulent in which case the penalty is fifteen percent per month.
C) .05% per month unless it is proven to be fraudulent, in which case the penalty is .50% per month.
D) $25 flat fee penalty per month.