The following rules shall apply to any penalty imposed under Section 19166 or 19167:
(a) The penalties shall be in addition to any other penalties provided by law.
(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Last modified: October 25, 2018