. >> i think it's great when tax code is simple simplified and commissioner azunas. >> thank you, amanda, for being here to answer some questions around this technical piece of legislation. i have a question because some of the tax fee schedules that fall under this have penalties that are not necessarily -- that are accrued based on multiplying how much you pay already. i am looking at one fee that i know that my family's business pays in which we had to pay late and then the calculation is based on an actual number of your reporting as opposed to the standard 5%, 10% rate of increase. and the fees scheduled and seen that on the fee before. and so we have tried in the prior legislation that i was speaking about that was a flat penalty. and pay $100 or # 5% whichever was greater. that really had a disparate impact an larges business and for a small business it was a huge percentage of what they owed. and cleaned that up and there are a number of different penalties scheduled and hard to know which ones we were talking about and covered by this legislation come back and the filing and pay