Section 38446 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 5.

. All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.