(a) Penalty Assessed as Tax. The penalties, additions, interest and liabilities provided by this article shall
be paid upon notice and demand by the department, and shall be assessed and collected
in the same manner as taxes. Except as otherwise provided, any reference in this article to “tax” imposed by
this article shall be deemed also to refer to the penalties, additions, interest and
liabilities provided by this part.
(b) Attempt to Evade or Defeat Tax. Any person who wilfully attempts, in any manner, to evade or defeat the tax imposed
by this article, or the payment thereof, or to assist any other person to evade or
defeat the tax imposed by this article, or the payment thereof, or to receive a refund
improperly, shall, in addition to other penalties provided by law, be liable for a
penalty equal to one-half of the total amount of the tax evaded.
In any direct proceeding arising out of a petition for reassessment or refund as provided
in this article, in which an issue of fact is raised with respect to whether a return
is fraudulent or with respect to the propriety of the imposition by the department
of the penalty prescribed in this subsection (b), the burden of proof with respect
to such issue shall be upon the department.
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