I can't believe I'm posting this, but I recently was penalized $400 for a 4 month late quarterly tax payment. I've been legit for about 8 years and am honest to the tee. Last season I only cut about 8 lawns, and made my fourth quarter tax payment for $44 four months late. You know, it was winter, I was on "vacation", had a new baby, etc.... So the other day the mail comes and I see the NJ Division of Taxation envelope come, you guys know the one.......where you have to tear it 4 different ways. I figure it was just and interest charge. But dang, they penalized me $100 for each month it was late. So I called the wonderful State of NJ tax office and spoke to a lady (who sounded to be from Alabama )who said, "We are penalizing everyone now!" But $400 for a $44 payment? "Well sir, you can abate it," she said. Is this worth it? last year I really didn't keep great records. I already mailed the payment to avoid any other charges. I'm thinking of just eating the fee and chalk it up to experience. Now I know why there are so many guys that cheat the "system" in my area. I guess I'm the idiot for being honest. Let's screw the little guy!