Section 19172 Of Article 7. Penalties And Additions To Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 7.

. (a) In addition to the penalty imposed by Section 19706 (relating to willful failure to file return, supply information, or pay tax), if any partnership required to file a return under Section 18633 or 18633.5 for any taxable year does either of the following:
  (1) Fails to file the return at the time prescribed therefor (determined with regard to any extension of time for filing).
  (2) Files a return which fails to show the information required under Section 18633 or 18633.5, that partnership shall be liable for a penalty determined under subdivision (b) for each month (or fraction thereof) during which that failure continues (but not to exceed 12 months), unless it is shown that the failure is due to reasonable cause.
  (b) For purposes of subdivision (a), the amount determined under this subdivision for any month is the product of the following:
  (1) Eighteen dollars ($18), multiplied by
  (2) The number of persons who were partners in the partnership during any part of the taxable year.
  (c) The penalty imposed by subdivision (a) shall be assessed against the partnership.
  (d) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a).
  (e) The amendments made to this section by the act adding this subdivision shall apply to returns required to be filed after the effective date of the act adding this subdivision.