Section 60312 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 3.

. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.