(a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and
regulations, the penalty shall be 10 percent, instead of 6 percent.
(b) If any part of a deficiency in prepayment is due to negligence or intentional
disregard of this part or authorized rules and regulations, a penalty of 10 percent
of the deficiency shall be paid.
(d) The 10-percent negligence penalty shall become due and payable and shall be ascertained
and determined in the same manner as the deficiency determination under Article 4
(commencing with Section 7670) of this chapter. The provisions of Article 6 (commencing with Section 7710) of this chapter shall be applicable with respect to the finality of the determination
and the right of the supplier to petition for redetermination.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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