Section 19168 Of Article 7. Penalties And Additions To Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 7.

. The following rules shall apply to any penalty imposed under Section 19166 or 19167:
  (a) The penalties shall be in addition to any other penalties provided by law.
  (b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.