Section Rev 3104.02 - Penalties(a) All penalties contained in RSA 21-J shall apply as enacted to this tax.(b) Notwithstanding subsection (a) if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall be applied to the return, pursuant to RSA 77:48.N.H. Admin. Code § Rev 3104.02