And it sounds like it's like an underpayment to a vendor.

Source: https://seekingalpha.com/article/4585040-nutanix-inc-ntnx-q2-2023-earnings-call-transcript?source=feed_all_articles

It follows last year's report that found some seafarers are getting paid as little as $2 an hour as a result of underpayment, the withholding of entitlements and the poor enforcement of Australian labour standards.

Source: https://www.newcastleherald.com.au/story/8232635/seafarer-wage-theft-on-the-increase/?src=rss

The IRS penalty for underpayment of estimated taxes is up sharply this year, with self-employed and freelance workers at the biggest risk of getting hit.

Source: https://www.dailymail.co.uk/news/article-12819525/IRS-penalty-underpaying-estimated-taxes.html?ns_mchannel=rss&ns_campaign=1490&ito=1490

The Swiss-based commodities trader has denied all accusations related to the probe, which concerns the alleged underpayment of iron ore royalties between 2018 and 2021.

Source: https://www.dailymail.co.uk/money/markets/article-11721505/BUSINESS-LIVE-BP-profits-28bn-Ferrexpo-units-accounts-frozen.html?ns_mchannel=rss&ns_campaign=1490&ito=1490