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Around 870,000 taxpayers missed the 2016 deadline and paid the £100 fine, plus extra penalties in some cases.
Many of these prosecutions originate in laws initially designed to build in extra penalties when pregnant women are victims of a crime.
The Panthers' first-year coach, Ron Rivera, thinks that his team incurs extra penalties because he has not yet earned a reputation around the league.
The rules for child pornography, for example, include extra penalties for using a computer, but everyone in that repugnant world uses a computer, rendering the rules obsolete.
The plan is expected to eliminate the extra penalties for withdrawing money prematurely from existing I.R.A.'s, encouraging individuals to convert the proceeds to tax-free accounts.
Last year 890,000 taxpayers missed the 31 January deadline and paid a £100 fine, with extra penalties for severely late returns.
Similar(46)
In both cases, offenders were guaranteed that their admissions would not incur any extra penalty.
Nevertheless, their extra penalty in the second quarter earned them a three-point lead at the break.
The notion of "hate crime" may be, in effect, an extra penalty imposed on people whose views are offensive, as well as their actions.
Terms that make you pay excessive interest or extra penalty charges for late payment of rent, for example, are usually unfair and can be challenged.
This usually involves taking into account the length of the prisoner's sentence (as also happens in Australia and New Zealand) or giving judges the discretion to impose a ban as an extra penalty.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com