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(a) If the failure to file any return, the failure to pay any tax, and/or the underreporting of any tax is due to fraud or an intent to evade the Business and Tax Regulations Code or the Tax Collector’s rules and regulations, a penalty of 50% of the amount required to be paid or required to be reported on a return that was not so paid or reported shall be assessed in addition to the penalties and interest imposed under Section 6.17-1.1 and any other penalties and interest. A person against whom a penalty under this Section 6.17-2.1 is assessed is entitled to a notice of such assessment to be issued in accordance with the provisions of Sections 6.11-2et seq. and to the appeal rights set forth in Sections 6.13-1et seq.
(b) This Section 6.17-2.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (b)(2) and (b)(3) of this Section 6.17-2.1;
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)