California Revenue and Taxation Code 19175 – (a) In addition to the penalty imposed by Section 19183 …
(a) In addition to the penalty imposed by Section 19183 (relating to failure to file information returns), if any person or entity fails to report amounts paid as remuneration for personal services as required under § 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing), that person or entity may be liable for a penalty determined under subdivision (b).
(b) For purposes of subdivision (a), the amount determined under this subdivision is the maximum rate under Section 17041 multiplied by the unreported amounts paid as remuneration for personal services.
Terms Used In California Revenue and Taxation Code 19175
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(c) The penalty imposed by subdivision (a) shall be assessed against that person or entity required to file a return under § 13050 of the Unemployment Insurance Code or Section 18631.
(d) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a).
(e) The penalty imposed under subdivision (a) shall be in lieu of the penalty imposed under § 13052.5 of the Unemployment Insurance Code (relating to unreported compensation). In the event that a penalty is imposed under this section and § 13052.5 of the Unemployment Insurance Code, only the penalty imposed under § 13052.5 of the Unemployment Insurance Code shall apply.
(Amended by Stats. 2007, Ch. 156, Sec. 2. Effective January 1, 2008.)