Penalty and Interest Added for Filing or Paying Late

Penalty is 5 percent of the total unpaid tax due for the
first two months. After two months, 5% of the unpaid tax
amount is assessed each month. The maximum late penalty is
equal to 25% of the unpaid tax owed.

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The Powers That Be who make the software used in the office
I work at say that the minimum line 25 penalty on MI-2210 is
$10 per quarter (total of $40 for the year) if estimates
were made, or $25 per quarter (total $100) if no estimates
were made. I don't see this in the instructions. It just
says to multiply the line 24 underpayment amount by 10% or
25%, depending on whether or not estimates were made. I
don't see anything about a quarterly minimum.

Am I missing something?

Thanks.

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