Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 3. Deficiency Determinations
41073. 10 percent penalty. 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 or ten dollars ($10), whichever is greater, shall be added thereto.