Of course there will be no penalty, after all it's just a mistake. Perhaps her husband or significant other was responsible for paying the bills. Or, maybe the tax collector doesn't speak english so she couldn't understand that he/she was trying to collect taxes. Both of these excuses were given and apparantly accepted by Charlie Rangel and he's the head of the Ways and Means Tax writing committe.
Besides, she's black, a democrat, obese, good chance she's gay so I'm pretty darn sure there is no controlling legal authority for a case like this.