I think GPs point is that the fines are generally not crazy.
I misfiled stuff a few times and got fined, it's annoying but it's not something that will break your bank.
The behaviour of the tax office varies quite a lot from country to country tho.
Last time I misfiled I got a check from the IRS for a couple hundred bucks.
I've misfiled several times due to being young and stupid.
Each time I got a piece of mail asking my to call the IRS to clear it up, and every time the agent was nice and very helpful clearing it up, and not fined.
Yes. No country is out here destroying productive businesses because they made a paperwork mistake. The penalty is usually proportionate.
But don't trust me, ask your lawyer.