Local taxes

X2 I pay at the end of the year and the penalty is like 40 bucks. I usually just take the local payment out of my federal return since I have that done before the middle of february. It is funny because they make the penalty all complicated and I decided to just call them and say hey this is what I owe, how much is the penalty and they figure it out and give it to you over the phone. I started doing this after they nabbed me 3 years ago and I sent in my final with the full amount minus the penalty and they said it wouldn’t be accepted till I paid it. I laughed at what the penalty was.