Section 12634 Of Article 2. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 5. >> Article 2.

. When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the deficiency is due to negligence or intentional disregard of this part or rules and regulation adopted to implement this part but without intent to defraud, a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.