Section 12636 Of Article 2. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 5. >> Article 2.

. (a) If the board finds that an insurer's failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer's control, and which occurred despite the exercise of ordinary care and in the absence of willful neglect, the insurer may be relieved of the penalty provided by Section 12258, 12282, 12287, 12631, 12632, or 12633. Any insurer seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
  (b) This section shall become operative on July 1, 2013.