Walter, maybe you didn’t read the original post. Its $350. Not prison.
Now if you do something sever enough to warrant prison, like get drunk and kill someone, then yes, you should take responsibility for that and go to prison. If you can’t see the difference between that and a late tax payment you knew about and forgot, then I’m not sure what else to tell you.
For the tax bill, it certainly couldn’t hurt to call them, explain you forgot about it and its your fault, then see if there is anything they will do. That worked for me on a late credit card bill.