11 Guam Code Ann. § 22104
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11 Guam Code Ann. FINANCE & TAXATION
CH. 22 ANNUAL EXCISE AND ADMISSION TAXES
11 Guam Code Ann. FINANCE & TAXATION
CH. 22 ANNUAL EXCISE AND ADMISSION TAXES
There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis- sioner after the due date. The penalties imposed by §§26111(a) and
26111(b), shall not apply to taxes imposed by this Chapter.
SOURCE: GC § 19203.3.