A civil penalty of $50.00 per day to a maximum of $1,000.00 may be assessed to producers that produce oil or gas on or after July 1, 2025, without registering for an Oil and Gas Production Fee account.
The Department issues notices of deficiency to producers who do not file or pay an amount due, including penalty and interest due, by the applicable due date.
A delinquent filing/payment penalty is added when a producer fails to file a return or pay the amount due by the due date. The penalty is the greater of $15 or 10% of the fee due plus 0.5% for each month the fee remains unpaid not to exceed a total of 18%.
A non-electronic filing/payment penalty is added when a producer fails to file a return or pay the amount due electronically through Revenue Online. The penalty is the greater of $50.00 or 5% of the fee due.
A producer may request a penalty waiver for good cause. For additional information, visit the Protest Rights & Process web page.
Interest is due on the fee balance not paid by the due date and accrues until the fee balance is paid in full. Multiply line 7 by the interest rate in Tax Topics: Penalties and Interest.
