Couple states I've lived in, missed payment penalties are 10% of what was owed. Parking, say, $3k at 3% for a few months to net ... $100 to then pay a $300 fin

Couple states I've lived in, missed payment penalties are 10% of what was owed. Parking, say, $3k at 3% for a few months to net ... $100 to then pay a $300 fine doesn't seem to make much sense. I've missed payments, and paid the fines, and typically it's a small % of the total tax burden, so it's not hit me hard, but I wouldn't plan to explicitly withhold payments to try to pick up small % in savings.