Failure to pay tax due to negligence or intentional disregard of rules and regulations.

If any part of any underpayment is due to negligence or intentional disregard to rules and regulations, but without intent to defraud, there will be added to the tax an amount equal to 5% of the underpayment. Cross References This section cited in 61 Pa. Code § 119.22 (relating to failure to pay due to fraud).