(a) Any person required to file the monthly sales and use tax return and who fails to file the same, as required in § 32092 of this title in such way and manner and on such date as established therein, shall be imposed a penalty of one hundred dollars ($100) or ten percent (10%) of the tax liability established in such tax return, whichever amount is greater.(b) Any person required to file the monthly sales and use tax return by electronic means who fails to file such return by such means shall be deemed to have failed to file such return, for which reason, he/she shall be subject to the penalties provided in this section.(c) For purposes of this section, the term 'tax liability' means the amount of taxes to be paid together with such tax return, without reduction by virtue of any payment or deposit made or remitted to the Secretary.(d) The Secretary may exempt from the penalty established herein when it is shown that such omission or error is due to a reasonable cause. History —Jan. 31, 2011, No. 1, § 6043.05, retroactive to Jan. 1, 2011.