Section 45306 Of Article 3. Redeterminations From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 3. >> Article 3.

. All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.