| CA Law imposes a penalty on Tax Preparers who do not e-file when required to by Law!
How will FTB enforce the law?
Section 19170 of the California Revenue and Taxation Code provides for FTB to assess a penalty against preparers for each return that can be e-filed that is not e-filed, unless the failure to e-file is due to reasonable cause and not willful neglect.
How much is the penalty?
The penalty is $50 per return filed on paper that should have been e-filed. | 
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