Section 9913-G - Additional penalty.(a)General rule.--Subject to the limitations provided under subsection (b), a penalty of 5% of the unpaid tax liability and penalties and interest shall be levied against a taxpayer subject to an eligible tax if the taxpayer failed to remit an eligible tax due or had an unreported or underreported liability for an eligible tax on or after the first day following the end of the amnesty period.(b)Nonapplicability.--The penalty provided in this section shall not apply to a taxpayer who: (1) pays the liability in full or entered into a duly approved and executed deferred payment plan on or before the last day of the amnesty period; or(2) has filed a timely and valid administrative or judicial appeal contesting the liability on or before the last day of the amnesty period.(c)Penalty in addition.--The penalty provided by this section shall be in addition to all other penalties provided by law.Added by P.L. TBD 2016 No. 84, § 49.1, eff. 7/13/2016.