Accrued Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Liabilities

12. Accrued Liabilities

Accrued liabilities as of December 31, 2022 and 2021 are as follows:

	December 31, 2022		December 31, 2021
Other payable	$	7,825	$	4,294
Tax penalty payable (a)		2,780		2,780
Accrued expense		1,879		786
Other tax payables		2,387		1,086
Other accrual and payables		1,101		1,148
Total accrued liabilities	$	15,972	$	10,094

(a) Tax Penalty Payable

The tax penalty payable as of December 31, 2022 and 2021, represented the accrued tax penalty and interest since the Group was late for filing the United States Federal and State income tax returns for the years ended December 31, 2017 and 2016.

On May 27, 2019 and February 20, 2020, IRS issued a notice to the Group which assessed penalties for Federal income tax for the tax years ended December 31, 2017 and 2016 in the amount of $1,190 and $1,290 plus interest, respectively.

On September 6, 2021 the Group received another notice from IRS which assessed penalties for Federal income tax for the tax years ended December 31, 2017 in the amount of $1,193 plus interest. The Group assessed it as a substation for the original letter received in 2019 as they were for the same period with same principal penalty amount with different addressee, which changed from SPI Solar Inc., a subsidiary of the Group to SPI Energy Co. Ltd and Subsidiaries, thus no additional provision of penalty was made. The Group has not received any other notices from IRS regarding the tax penalties.