In a Tax Information Publication, the Florida Department of Revenue stated that the semiannual and annual returns had been sent to their appropriate filers. Also, they stated that a penalty rate of 10% of the tax due or $50, whichever is greater, was implemented and applies to all late-filed sales tax returns even if it is a “zero tax due” return. This penalty was effective as of July 1, 2003. The 2005 annual resale certificates were also distributed with the Publication. (Tax Information Publication, No. 04A01-03, Florida Department of Revenue, December 7, 2004)