California · Revenue and Taxation Code - RTC
RTC §19182.5: (a) A penalty shall be imposed for failing to meet the requirements of Section 18648.
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(a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section 6714 of the Internal Revenue Code. (b) No penalty shall be imposed under paragraph (1) upon a showing that the requirements in Section 6115 of the Internal Revenue Code have been met with respect to that contribution for federal purposes. (c) The provisions of this section shall apply to quid pro quo contributions made on or after January 1, 1997.
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