| State | Name of Report | Report Penalties | Payment Penalties | Website Link | Last Updated |
| Alabama | Tobacco Tax Return (Form TOB) | Failure to timely file: the GREATER of 10% of any additional tax required to be paid with the return, or $50 | Failure to timely pay: 10% of the unpaid amount shown as tax due on the return, or the amount stated in the notice and demand. SEPARATELY, per 40-25-5, LOSS OF THE 4.75% STAMP DISCOUNT if payment is not remitted by the due date | Source | 7/29/26 |
| Alaska | Cigarette and Tobacco Products Tax Return | Failure to file: 5% of the unpaid tax for each 30-day period or portion of a period the return is late, up to a maximum of 25% | Same 5% per 30-day period, max 25%. Returns due on or before the LAST DAY of each calendar month for the prior month's activity | Source | 7/29/26 |
| Arizona | Tobacco Tax Return (TPT-ECT/TPT-OTP) | Failure to file: penalty under A.R.S. 42-1125(K). For CIGARETTE distributors this applies from the statutory deadline. For OTP (non-cigarette) distributors it applies only after a 10-CALENDAR-DAY GRACE PERIOD | Failure to pay tax on OTP: penalty under A.R.S. 42-1125(D), also only after the 10-calendar-day grace period. Interest per A.R.S. 42-3501(D) | Source | 7/29/26 |
| Arkansas | Tobacco Products Tax Return (Form ET-1T) | Director MAY ADD 10% of tax due for failure to file, failure to remit, or both - a single 10%, no monthly accrual | Same 10% provision. Escalating penalty for tax on product from unlicensed sources: 5% first, 20% second, 25% third and subsequent, plus 90-day permit revocation | Source | 7/29/26 |
| California | Cigarette and Tobacco Products Tax Return (CDTFA-501-CD) | 10% of the amount due - a single penalty covering a late return and/or late payment | 10%. Additional 10% non-EFT penalty if required to remit by EFT. FRAUD: a further 25% under R&TC 30224, IN ADDITION to the 10% under 30221 | Source | 7/29/26 |
| Colorado | Tobacco Products Tax Return | $25 penalty for failure to file where no tax is due | 10% of unpaid tax plus 0.5% per month, max 18% | Source | 7/29/26 |
| Cigarette Tax Return (SEPARATE regime) | Greater of $100 or 10% plus 0.5% per month, max 18% | Greater of $100 or 10% plus 0.5%/month, max 18% | Source | 7/29/26 | |
| Connecticut | Cigarette Tax Return / Tobacco Products Tax Return (Form OP-300) | 10% of tax due or $50, whichever is greater. If no tax is due, a $50 late-filing penalty applies | 10% of tax due or $50, whichever is greater; interest 1% per month | Source | 7/29/26 |
| Delaware | Tobacco Products Tax Return (Form TOB-2009-1) | Cigarette tax: FLAT $15 PER DAY from the due date until payment is received | Failure-to-pay penalty applies; DE general rule under 30 Del.C. 533/534 is 1% per month, max 25% | Source | 7/29/26 |
| District of Columbia | Cigarette Tax Return (FR-1000Q) | 5% per month, maximum 25% of tax due | 5% per month, maximum 25%. Interest 10% per year compounded daily | Source | 7/29/26 |
| Florida | Cigarette/Tobacco Distributor Monthly Tax Return (Form DR-225/DR-1000) | 10% of the amount of tax owed, but NOT LESS THAN $50 | 10% of tax due, minimum $50. OVERALL CAP: penalty and interest combined will not exceed 50% of the tax due. Floating interest rate set by FL DOR | Source | 7/29/26 |
| Georgia | Tobacco Products Distributor Monthly Report | $25 per day late filing penalty. $25-$250 for failure to register/file/remit | Interest 1% per month. $25-$250 for failure to remit. 50% fraud | Source | 7/29/26 |
| Hawaii | Cigarette and Tobacco Tax Return (Form M-19) | 5% per month or part month, maximum 25% | Failure to pay after timely filing: penalty up to 20% | Source | 7/29/26 |
| Idaho | Tobacco Products Tax Return (Form 1550) | 5% of tax per month, maximum 25% | 0.5% per month, maximum 25% - a different rate from the filing penalty | Source | 7/29/26 |
| Illinois | Cigarette/Tobacco Products Tax Return (Form RC-1A / TP-1) | Tier 1: lesser of $250 or 2% of tax. Tier 2 (not filed within 30 days of a nonfiling notice): additional greater of $250 or 2%, capped at $5,000 | 2% escalating to 15%/20% depending on timing and audit status | Source | 7/29/26 |
| Indiana | Cigarette/Tobacco Products Tax Return | Failure to FILE a Cigarette Tax return: $10 per return. Late-filed return: 10% penalty with NO $5 minimum (cigarette is carved out of Indiana's usual 10%-or-$5 rule) | 10% of tax due, no $5 minimum. Penalties are IN ADDITION to any amount due on the return | Source | 7/29/26 |
| Iowa | Cigarette/Tobacco Tax Return | 5% flat (failure to timely file); $50 per occurrence for a no-tax-due return | 5% flat if under 90% paid; plus 5% non-electronic filing penalty; 75% fraud | Source | 7/29/26 |
| Kansas | Cigarette/Tobacco Products Tax Return | 1% per month on balance due, max 24% | 1% per month on balance due, max 24%. Interest per KSA 79-3615(e) | Source | 7/29/26 |
| Kentucky | Cigarette Wholesalers Monthly Report (Form 73A422) / OTP Monthly Tax Return (Form 73A420) | 2% of total tax due per 30 days or fraction, maximum 20% | 2% per 30 days, maximum 20% | Source | 7/29/26 |
| Louisiana | Tobacco Tax Monthly Return (Form R-5604) | 5% of tax per 30-day period, maximum 25% | 5% of unremitted tax per 30-day period, maximum 25% | Source | 7/29/26 |
| Maine | Cigarette and Tobacco Tax Return (Form CIG-A / TOB-A) | Failure to file: $25 or 10% of the tax due, whichever is GREATER. ESCALATES: if not filed within 60 days after a formal demand from the assessor, the penalty becomes $25 or 25%, whichever is greater | 1% of tax due per month or fraction, max 25%, minimum $25. Negligence: $25 or 25%, whichever greater. Fraud: $75 or 75%. Failure to remit electronically when required: lesser of 5% of tax due or $5,000. Returned payment: $20 or 1%, whichever greater | Source | 7/29/26 |
| Maryland | Tobacco Tax Return (Form 614) | Penalty NOT EXCEEDING 25% of the unpaid tax - tobacco tax is specifically carved out at the higher 25% cap | 5% of unpaid tax if 1-30 days late; 10% if over 30 days late. Separately, failure to file and pay within 30 days after a notice of demand: 25% of tax assessed, which is IN ADDITION to the 13-701 penalty | Source | 7/29/26 |
| Massachusetts | Cigarette/Tobacco Excise Return (Form CT-7) | 1% of tax due per month or fraction, max 25% | 1% of tax due per month or fraction, max 25%. Deficiency assessment adds a further 1%/mo max 25% under s.33(c) | Source | 7/29/26 |
| Michigan | Tobacco Tax Return (Form 4756) | 5% if the failure is 2 months or less, plus 5% for each additional month, maximum 25% | Same MCL 205.24 schedule | Source | 7/29/26 |
| Minnesota | Cigarette/Tobacco Tax Monthly Return | Additional 5% for late filing, imposed ON TOP OF the late-payment penalty | 5% (1-30 days), 10% (31-60 days), 15% (over 60 days). COMBINED file+pay penalty capped at 20% | Source | 7/29/26 |
| Mississippi | Cigarette and Tobacco Tax Return | 10% of tax (failure-to-file penalty under the Sales Tax Law administrative provisions, which govern tobacco) | 0.5% per month, maximum 25% | Source | 7/29/26 |
| Missouri | Cigarette/Tobacco Tax Report (Form 4789) | Director estimates and assesses the tax on non-filing | FLAT 25% of tax liability for failure to pay OTP tax when due. Additional 100% penalty for unlicensed retail sellers | Source | 7/29/26 |
| Montana | Cigarette/Tobacco Tax Return | $50 minimum, OR 5% of the outstanding tax per month, up to a maximum of 25% | 0.5% per month, up to a maximum of 12% of tax due - note the payment cap is 12%, NOT 25% | Source | 7/29/26 |
| Nebraska | Tobacco Products Tax Return | 25% of tax due (flat) | 25% of tax due (flat); interest per Neb. Rev. Stat. 45-104.02 | Source | 7/29/26 |
| Nevada | Cigarette and Other Tobacco Products Tax Return | NRS 370.523: No separate late-filing penalty codified; late payment penalty is graduated - 10% of tax due for first failure, 25% for second and subsequent in 24-month period. Civil penalty for chapter violations: up to $1,000 first, $5,000 subsequent. Licence suspension/revocation for repeat failures | NRS 370.523: graduated late-payment penalty - 10% of tax due for first failure; 25% for second and each subsequent failure in a 24-month period. Licence suspension discretionary for first/second; mandatory for third. Civil penalty for chapter violations: up to $1,000 first, $5,000 subsequent | Source | 7/29/26 |
| New Hampshire | Tobacco Tax Return (Form TT-1) | 5% of tax OR $10, whichever is greater, per month; total capped at 25% of tax OR $50, whichever is greater | 10% of the nonpayment or underpayment | Source | 7/29/26 |
| New Jersey | Tobacco Products Wholesale Sales/Use Tax Return (TPT-10) | 5% of tax per month, maximum 25%, PLUS $100 per month the return is late | 5% of tax due | Source | 7/29/26 |
| New Mexico | Tobacco Products Tax Return (Form RPD-41315) | Negligence civil penalty: 2% per month or partial month, maximum 20% of the unpaid principal, minimum $5 | Same 7-1-69(A) provision covers late payment | Source | 7/29/26 |
| New York | Cigarette/Tobacco Products Tax Return (CG-5/MT-203) | Failure to file and/or pay: 10% of tax PLUS 1% per month of continued failure, maximum 30% aggregate | Same 10% + 1%/month, max 30%. Failure to pay by a person who is NOT a licensed agent: FLAT 50% | Source | 7/29/26 |
| North Carolina | Tobacco Products Tax Return (Form B-A-101) | 5% of tax per month, maximum 25% | 2% per month, maximum 10% aggregate. NOTE a transitional version (Jan 1 2023 - Jul 1 2024) set a flat 5% - check the tax period | Source | 7/29/26 |
| North Dakota | Tobacco Tax Return | 5% of tax OR $5, whichever is greater | Interest 1% of tax per month or fraction, EXCEPT the first month | Source | 7/29/26 |
| Ohio | Cigarette/Tobacco Tax Return | Cigarettes: penalty up to 30% of the assessment. OTP/vapor: up to 15% of the assessment - DIFFERENT CAPS BY PRODUCT | Same assessment penalties; unpaid balance bears interest after 60 days. Wholesaler report failure $1/day; non-MSA brand report failure up to $250/month | Source | 7/29/26 |
| Oklahoma | Tobacco Products Tax Return | No separate percentage late-filing penalty in 68 O.S. 217; failure/refusal to file penalties fall under 68 O.S. 240-242 | 10% of the delinquent tax if not paid within 30 days of delinquency | Source | 7/29/26 |
| Oregon | Cigarette Tax Return (Form 514) / OTP Quarterly Return (Form 530) | Additional 20% if the return is filed more than 3 months after the due date | 5% of unpaid tax. OTP additionally faces a per-item civil schedule under OAR 150-323-0430: 2nd offence $10/item (min $1,000), 3rd $50, 4th $100, 5th+ $1,000/item | Source | 7/29/26 |
| Pennsylvania | Cigarette Tax / Tobacco Products Tax Return | 5% per month up to 25% aggregate (min $2.00). Note: $500 add-on NOT found in 61 Pa. Code 35.2 - treat as unconfirmed | Late payment triggers interest under Fiscal Code 806. Underpayment: 3% addition + 3%/month if unpaid within 10 days, max 18% of difference. Understatement: 5% addition (+5%/month if >50% understatement, max 25%) | Source | 7/29/26 |
| Puerto Rico | Cigarette Tax Return | 5% for first 30 days, +10% per additional 30-day period, max 25% | Surcharges: 5% if 30-60 days late, 10% if 60+ days. Interest 10% per year. $100 per failure to file excise statement | Source | 7/29/26 |
| Rhode Island | Cigarette/Tobacco Tax Return | $1,000 or 5x tax due, whichever is greater. Criminal: fine up to $5,000 | $1,000 or 5x tax due, whichever is greater. Interest 18%/yr trust fund, 12%/yr non-trust (CY2026) | Source | 7/29/26 |
| South Carolina | Tobacco Tax Return (Form L-915) | 5% of tax per month, maximum 25% | 0.5% (half of 1%) per month, maximum 25% - a different rate from the filing penalty | Source | 7/29/26 |
| South Dakota | Tobacco Products Tax Return | 10% of tax OR $10, whichever is greater | Interest 1% per month or $5, whichever is greater; 1.5% per month if there was intent to avoid | Source | 7/29/26 |
| Tennessee | Tobacco Products Tax Return (TOB 504/505) | 5% per 30-day period, max 25%; minimum $15 | Same 5% per 30-day period, max 25%. Interest 11.50%/yr through 6/30/2026 | Source | 7/29/26 |
| Texas | Cigarette/Cigar/Tobacco Products Tax Report | $50 late filing penalty per report, assessed even if no tax is due. Additional 5% penalty if required to report electronically and failing to do so | 5% if 1-30 days late; 10% if more than 30 days late. Additional 5% if required to pay electronically and failing to do so. Late payment also causes LOSS OF TIMELY FILING AND PREPAYMENT DISCOUNTS | Source | 7/29/26 |
| Utah | Cigarette/Tobacco Tax Return (Form TC-553/TC-554) | Greater of $20 or: 2% if 5 days or less late, 5% if over 5 to 15 days, 10% if over 15 days | Tiered structure mirroring the filing penalty; avoidable by paying within 90 days of a late-filed return | Source | 7/29/26 |
| Vermont | Tobacco Products Tax Return | 5% of outstanding tax per month, maximum 25%, MINIMUM $50 regardless of the tax due | 5% per month, max 25% (the 1%/month rate applies to income tax only). Cigarette floor stock: the 2% timely-payment deduction under 32 V.S.A. 7814 is FORFEITED if late | Source | 7/29/26 |
| Virginia | Tobacco Products Tax Return (Form TT-8) | 6% of tax due per month or part month, max 30%; minimum $10 even where no tax is due | 6% per month or part month, max 30%. NOT applied for any month the late-filing penalty applies; combined total capped at 30%. Interest: federal underpayment rate + 2% | Source | 7/29/26 |
| Washington | Tobacco Products Tax Return | 9% if paid after due date; 19% after last day of the following month; 29% after last day of the second month. Minimum penalty $5 | Same stepped schedule: 9% / 19% / 29%, min $5. Plus 5% substantial-underpayment penalty if underpaid by >20% and at least $1,000 | Source | 7/29/26 |
| West Virginia | Tobacco Products Tax Return (Form WV/CST-200) | 5% of tax per month, maximum 25%. A report with NO TAX DUE still carries $25 per month | Additions to tax under 11-10-18(a)(2) - statutorily around 0.5%/month to a 25% cap; VERIFY the exact percentage | Source | 7/29/26 |
| Wisconsin | Cigarette/Tobacco Tax Return | 5% per month, max 25%, minimum $10; plus a $10 late filing fee | Delinquent interest 1.5% per month | Source | 7/29/26 |
| Wyoming | Tobacco Products Tax Return | NONE CODIFIED - W.S. 39-18-108(a) states there are no specific applicable provisions for penalties in this chapter | No monthly percentage penalty. W.S. 39-18-108(c): civil penalty NOT TO EXCEED 5x the tax due but unpaid, recoverable by civil action | Source | 7/29/26 |
