Sec. 536.3. Penalties and interest for fraud

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Tax Law, § 1145(a)(2)
When the failure to pay or pay over any tax to the Department of Taxation and Finance within the time required is due to fraud, in lieu of the penalties and interest provided for in section 536.1(a) and (b) of this Part, the penalty and interest prescribed in section 1145(a)(2) of the Tax Law shall be added to the tax.

                    
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