Section 19175 Of Article 7. Penalties And Additions To Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 7.
19175
. (a) In addition to the penalty imposed by Section 19183
(relating to failure to file information returns), if any person or
entity fails to report amounts paid as remuneration for personal
services as required under Section 13050 of the Unemployment
Insurance Code or Section 18631 on the date prescribed therefor
(determined with regard to any extension of time for filing), that
person or entity may be liable for a penalty determined under
subdivision (b).
(b) For purposes of subdivision (a), the amount determined under
this subdivision is the maximum rate under Section 17041 multiplied
by the unreported amounts paid as remuneration for personal services.
(c) The penalty imposed by subdivision (a) shall be assessed
against that person or entity required to file a return under Section
13050 of the Unemployment Insurance Code or Section 18631.
(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 penalty imposed under subdivision (a) shall be in lieu of
the penalty imposed under Section 13052.5 of the Unemployment
Insurance Code (relating to unreported compensation). In the event
that a penalty is imposed under this section and Section 13052.5 of
the Unemployment Insurance Code, only the penalty imposed under
Section 13052.5 of the Unemployment Insurance Code shall apply.