Section 11405 Of Chapter 3. Levy And Payment Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 3.
11405
. If the tax is not paid on or before December 10th following
the levy of the tax, a penalty of 10 percent of the amount of the tax
shall be added thereto plus interest on the amount of the tax at the
adjusted annual rate established pursuant to Section 19521 from
December 10th until the date of payment.