(

a) There shall be added to the tax for each taxable year for which amnesty could have been requested:

(1) For amounts that are due and payable on the last day of the amnesty period, an amount equal to percent of the accrued interest payable under

Section for the period beginning on the last date prescribed by law for the payment of that tax (determined without regard to extensions) and ending on the last day of the amnesty period specified in

Section 19731.

(2) For amounts that become due and payable after the last date of the amnesty period, an amount equal to percent of the interest computed under

Section on any final amount, including final deficiencies and self-assessed amounts, for the period beginning on the last date prescribed by law for the payment of the tax for the year of the deficiency (determined without regard to extensions) and ending on the last day of the amnesty period specified in

Section 19731.

(3) For purposes of paragraph (2), Sections 19107, 19108, 19110, and shall apply in determining the amount computed under

Section 19101. (

b) The penalty imposed by this

section is in addition to any other penalty imposed under

Part 10 (commencing with

Section 17001),

Part 11 (commencing with

Section 23001), or this part. (

c) This

section does not apply to any amounts that are treated as paid during the amnesty program period under paragraph (4) of subdivision (

a) of

Section or paragraph (1) of subdivision (

b) of

Section 19733. (

d) Article 3 (commencing with

Section 19031), (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a). (e)

(1) Notwithstanding

Chapter 6 (commencing with

Section 19301), a taxpayer may not file a claim for refund or credit for any amounts paid in connection with the penalty imposed in subdivision (a), except as provided in paragraph (2).

(2) A taxpayer may file a claim for refund for any amounts paid to satisfy a penalty imposed under subdivision (

a) on the grounds that the amount of the penalty was not properly computed by the Franchise Tax Board. (

f) Notwithstanding

Section 18415, the amendments made to this

section by the act adding this subdivision shall apply to penalties imposed under paragraph (2) of subdivision (

a) after March 31, 2005.