Rev. & Tax. Code, § 19176 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19176
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In addition to any criminal penalty provided by law if:
(1) Any individual makes a statement under Section 13040, 13041, or 13042 of the Unemployment Insurance Code which results in a decrease in the amounts deducted and withheld under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code; and
(2) As of the time the statement was made, there was no reasonable basis for the statement, the individual shall pay a penalty of five hundred dollars ($500) for the statement. Any penalty so imposed shall be paid upon notice and demand from the Franchise Tax Board and shall be collected as a tax.
(b) The Franchise Tax Board may waive (in whole or in part) the penalty imposed under subdivision (a) if the taxes imposed under Part 10 (commencing with Section 17001) with respect to the individual for the taxable year are equal to or less than the sum of both of the following:
(1) The credits against those taxes allowed by Chapter 2 (commencing with Section 17041) of Part 10 and Section 19002.
(2) The payments of estimated tax which are considered payments on account of those taxes.
(c) This section supersedes Section 13101 of the Unemployment Insurance Code and shall apply to acts and failures to act after December 31, 1981.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19176.
- Text hash
- sha256 5a25e8a618c81b732703ebbdc9f55b4d73f16cdbfe4ce7f36ab9235f7f572cfc
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Unemployment Insurance Code
- Unemp. Ins. Code, div. 6WITHHOLDING TAX ON WAGESPrinted as Division 6 (commencing with Section 13000) of the Unemployment Insurance Code
- Unemp. Ins. Code, § 13040Printed as Section 13040, 13041, or 13042 of the Unemployment Insurance Code
- Unemp. Ins. Code, § 13041Printed as Section 13040, 13041, or 13042 of the Unemployment Insurance Code
- Unemp. Ins. Code, § 13042Printed as Section 13040, 13041, or 13042 of the Unemployment Insurance Code
- Unemp. Ins. Code, § 13101Printed as Section 13101 of the Unemployment Insurance Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.