Which of the Following Statements Regarding Late Filing Penalties Is

Which of the following statements regarding late filing penalties is true?

A) If a taxpayer fails to file a tax return, the late filing penalty will continue to grow until the taxpayer files the tax return.
B) The amount of the late filing penalty is the same for both fraudulent failure to file and non fraudulent failure to file.
C) Taxpayers who owe no tax as of the due date of their tax returns are not subject to late filing penalties even if they file late.
D) None of the above.