A demand penalty of 25% of total tax liability assessed, without regard to any payments or credits, will be charged to any taxpayer for:

Select one:

a. failing to provide requested information, or failing to make an estimated tax payment after notice and demand.

b. failing to provide requested information, or failing to file a tax return after notice and demand.

c. failing to appear before the Franchise Tax Board.

d. failing to file a tax return within nine months of the original due date.