Hi Azim,
Penalty for late payment of Professional Tax
• In case of delay in obtaining the registration certificate, a penalty of Rs. 5 per day in case of the employer and Rs. 2 per day in case of a non-employed individual shall be imposed.
• In case of delay in payment of professional tax, a penalty of 2% per month of the amount of tax shall be levied. However, in case of non-payment of such professional tax, the assessee would attract an additional penalty of 10% of the amount of tax due.
• In case of delay in filing the returns, a penalty of Rs.1,000 shall be charged if the returns are filed within 1 month after the due date. Where the return is not filed even after 1 month post the due date of filing return, the penalty shall be Rs.2,000.
• If the information provided by the individual at the time of enrollment is found incorrect or false, it shall attract the penalty of three times of the professional tax payable.
A compilation attached herein might help you, to be applied duly updated for changes.