61 Pa. Code § 119.21 — Failure to pay tax due to negligence or intentional disregard of rules and regulations

If any part of any underpayment is due to negligence or intentional disregard to rules and regulations, but without intent to defraud, there will be added to the tax an amount equal to 5% of the underpayment. Cross References This section cited in 61 Pa. Code § 119.22 (relating to failure to pay due to fraud). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.