Section 19171 - Failure of business to electronically file(a) A business entity required to electronically file a return pursuant to Section 18621.10 that files a return in a manner that fails to comply with Section 18621.10, shall be subject to a penalty in the amount of one hundred dollars ($100) for an initial failure and a penalty in the amount of five hundred dollars ($500) for each subsequent failure unless the failure is due to reasonable cause, and not willful neglect.(b) If a group return is filed on behalf of eligible electing taxpayer members of a combined reporting group, the penalties described in subdivision (a) shall apply to the combined reporting group and not to a taxpayer member of the combined reporting group.(c) This section shall apply to returns filed for taxable years beginning on or after January 1, 2017.Ca. Rev. and Tax. Code § 19171
Added by Stats 2014 ch 478 (AB 2754),s 6, eff. 1/1/2015.