Revises provisions governing the amount of the penalty for late payment of certain taxes and fees administered by the Department of Motor Vehicles. (BDR 32-303)

SB 22 (Revises provisions governing late payment penalties for DMV taxes/fees) sets a fixed 10% penalty for late payment of certain DMV-administered taxes and fees, removing the Department of Motor Vehicles' prior authority to impose penalties below 10% unless a waiver is granted under existing rules. This directly affects drivers or businesses who miss deadlines for vehicle-related fees (like registration or title taxes) administered by the DMV. The bill changes the penalty to always be 10% of the overdue amount, plus 1% monthly interest, while preserving the existing waiver process for those who prove circumstances beyond their control caused the delay. It does not alter the interest rate or the criteria for waiving penalties.