33116

If a taxpayer violates or attempts to violate § 30282 of this title, there shall be added, as part of the tax, and in addition to any other penalties, the twenty-five percent (25%) of the amount of taxes or tax deficiency, together with interest at an annual rate of ten percent (10%) starting on the date taxes became due and payable. History —Jan. 31, 2011, No. 1, § 6041.06, retroactive to Jan. 1, 2011.