Si un contribuyente violare o intentare violar la sec. 30282 de este título, además de todas las demás penalidades se agregará como parte de la contribución el veinticinco por ciento (25%) del monto total de la contribución o deficiencia en la contribución, junto con intereses a razón del diez por ciento (10%) anual desde la fecha en que la contribución se declaró vencida.
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