Which of the following statements are true?

A$.$ Failure to file is a $$250$ fine

B$.$ Interest on penalties and late payments is compounded on a weekly basis

C$.$ Penalties for late filing are calculated at $1\%$ of amount owing plus $0\mathrm{.}25\%x$

each month overdue to a maximum of $12$ months

All of the above

$A$&$B$

$A$&$C$

$B$&$C$