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Section 41095 Of Article 6. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 6.
41095
. (a) Any person who fails to pay any surcharge to the state
or any amount of surcharge required to be collected and paid to the
state, except amounts of determinations made by the board under
Article 3 (commencing with Section 41070) or Article 4 (commencing
with Section 41080), within the time required shall pay a penalty of
10 percent of the surcharge or amount of the surcharge or ten dollars
($10), whichever is greater, in addition to the surcharge or amount
of surcharge, plus interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from the
date on which the surcharge or the amount of surcharge required to
be collected became due and payable to the state until the date of
payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 41052 or the due date established by the board in accordance with Section 41052.1, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required, or ten dollars ($10), whichever is greater.
(c) The penalties imposed by this section shall be limited to either 10 percent of the surcharge for which the return is required for any one return, or ten dollars ($10), whichever is greater.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 41052 or the due date established by the board in accordance with Section 41052.1, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required, or ten dollars ($10), whichever is greater.
(c) The penalties imposed by this section shall be limited to either 10 percent of the surcharge for which the return is required for any one return, or ten dollars ($10), whichever is greater.
