Versions of s. 283(b)
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5% of the amount of tax payable or net tax remittable by the person for the period or transaction designated in the demand that was unpaid or unremitted on the day that the return was due.
5% of the amount of tax payable or net tax remittable by the person for the period or transaction designated in the demand that was unpaid or unremitted on the day that the return was due.