Jill is a Virginia resident who purchased $1500 worth of personal property items from Overstock.com and other internet retailers during the year. While completing her personal tax return using a popular software package, Jill was asked to report her online purchases. After entering these purchases, she noticed that $75 if "use tax" was added to her state tax liability. Kill has never paid this in the past. She decided to delete the online purchase information she had entered. what do you think of Jill's failure to report her VA use tax?