Added by Stats. 2015, Ch. 222, Sec. 4. (AB 1245) Effective January 1, 2016.
(a)An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return electronically shall pay a penalty of fifty dollars ($50), in addition to any other penalties imposed by this code.
(b)Notwithstanding subdivision (a), on and after January 1, 2017, and before January 1, 2019, an employer required to file a quarterly return electronically who files a quarterly return within the time required
by means that are not electronic shall not be subject to the penalty described in subdivision (a).
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