CPA failed to run payroll and quarterly taxes

Hello Everyone! I'm an S-corp owner (single member s-corp). I found myself in a miserable situation with a CPA I hired to run my payroll and make quarterly payments. He hasn't answered my calls or emails for months, and when I finally confronted him in person, I found out he hasn't run my payroll and hasn't done anything! He was charging me a monthly fee for the services he hadn't performed. I'm frustrated and lost; I think his behavior was unfair and unethical.

I will hire a new CPA and request a refund from the current CPA.

I'm trying to understand the consequences of me as a company owner not doing payroll/not filing quarterly taxes for Q1, Q2, and Q3. Is there a penalty I need to pay? Is there any forgiveness for people in my situation? Should I send them a letter explaining my situation, with screenshots of endless emails and messages I've sent to my CPA? Or they won't care?

I want to make the right decision and avoid complicating this situation. Any advice is appreciated.