Section 45153 Of Article 1. Reports And Payments From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 3. >> Article 1.
45153
. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be paid to the state, except amounts of
determinations made by the board under Article 2 (commencing with
Section 45201), within the time required shall pay a penalty of 10
percent of the fee or amount of the fee in addition to the fee or
amount of the fee, plus interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the fee or the amount of the fee required to
be paid 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 45151, shall pay a penalty of 10
percent of the amount of the surcharge with respect to the period for
which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the surcharge for which the return is
required for any one return.