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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
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The penalty is a percentage of the amount of the assessment on a properly completed form and is calculated at 10% per month, or fraction thereof, through June 30th and 20% per month, or fraction thereof, after June 30th.
http://www.w3.org/ns/prov#wasQuotedFrom
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