Outside Section 42
Data Current as of: 8/6/2010
Section 30A of said chapter 62C, as so appearing, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:-
(c) Any person failing to comply with subsection (a) shall be assessed a penalty of 10 per cent of the additional tax found due and such penalty shall become part of the additional tax found due. For reasonable cause shown, the commissioner may, in the commissioner's discretion, abate the penalty in whole or in part.