(2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265 (13), 314.400, 323.403, 323.585 or 475B.755 may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115]