On October 17, 2022, the Department assessed the taxpayer for gross receipts tax, late penalty and interest. On November 30, 2022, the Taxpayer filed a timely protest of the assessment. The issue to be decided in the protest was whether the Taxpayer owed penalty and interest on the tax that was paid late. Though the Taxpayer filed their monthly gross receipts tax return before the due date, they did not make a payment when filing the return, and only paying tax owed after the due date. The Taxpayer explained that not making the payment at the time the return was filed was an inadvertent error. Penalty may only be forgiven for non-negligence. Negligence under statute includes “inadvertence, thoughtlessness, carelessness, erroneous belief or inattention.” Since the Taxpayer was negligent in making the payment late, the Hearing Officer denied the protest and ordered the penalty and interest paid.