Section 41090 Of Article 5. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 5.

. All determinations made by the board under Article 3 or 4 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 or ten dollars ($10), whichever is greater, shall be added thereto.