(a)
Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081), within the time required shall pay a penalty of 10 percent of the surcharge or amount of the surcharge, in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section
6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment.
(b)
Any person who fails to file a return in accordance with the due date set forth in Section 40061 shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required.
(c)
The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return.