Failure to Supply Identifying Number

Every person required to file returns or pay taxes, as prescribed under Sections 28108 and 28108.1 of this Chapter, shall include his taxpayer identification number on such return, statement or other document. If any person fails to comply with such requirement, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of Fifty Dollars ($50.00) for each failure.