Section 19170 Of Article 7. Penalties And Additions To Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 7.
19170
. (a) An income tax preparer that is subject to Section
18621.9 is liable for a penalty in the amount of fifty dollars ($50)
for each acceptable individual income tax return prepared by that
income tax preparer that is not electronically filed, unless it is
shown that the failure to electronically file that acceptable
individual income tax return is due to reasonable cause and not due
to willful neglect.
(b) For purposes of this section, reasonable cause includes, but
is not limited to, a taxpayer's election not to electronically file
an acceptable individual income tax return in compliance with Section
18621.9.
(c) This section shall apply to acceptable individual income tax
returns required to be filed on or after January 1, 2005.