Section 32305 Of Article 4. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 6. >> Article 4.

. All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.