Can't fix this with a colorful plastic block

The county tax collector is toying with Legoland California, according to a lawsuit filed by the amusement park. Attorneys say the county's tax collector is bilking the park out of over $92,000 in tax penalties because a zero was missing from the park's bank-account number on an online tax form.

On April 9, an assistant controller logged on to the county's tax collector's website to make the biannual payment of $927,114. The employee clicked send. The tax collector's office sent an automated email response thanking the park for the tax payment.

Nearly three weeks later, park employees received a letter in the mail from the tax collector's office. Inside was a notice stating that the payment was rejected due to one of four zeroes being left off while entering the bank account. The penalty totaled $92,711.

The park paid the penalty and corrected the mistake. Shortly thereafter, Legoland accountants submitted a formal request asking that the penalty be rescinded and the park be reimbursed for the mistake.

The taxman rejected the claim. The rejection letter read: "We are required to comply with the requirements of the [revenue and taxation] Code which allows for cancellation of penalties only under very specific and limited circumstances. Unfortunately, the circumstances related to your e-check transaction do not provide a legal basis for waiving penalties. Consequently, the request must therefore be denied."

The park asked another time to cancel the penalty. Again, they were denied.

"Legoland's failure to input the correct account number and confirm that there was an error prior to submission was within its control. Consequently, the circumstances of your late payment do not meet the requirements of Section 4985.2(a)."

According to the lawsuit, the only alternative left was to file an action in court.

"Legoland made every reasonable effort to timely pay the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments, and then to verify that the payment had been accepted by the County. Legoland did not willfully neglect its obligation to timely pay the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments. Consequently, the Auditor and/or the Tax Collector have a duty pursuant to Revenue and Taxation Code 4985.2(a) to cancel of the penalties levied on the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments."