(a) If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy. The amount required to be paid to the state or due for the tax period is due and payable immediately.
(b) A determination made under this section becomes final on the expiration of 20 days after the day on which the notice of the determination was served by personal service, by electronic means, or by mail unless a petition for a redetermination is filed before the determination becomes final.

(b-1) A notice given by mail shall be addressed to the person to whom the notice is served at the person’s address as it appears in the comptroller’s records. Service by mail is complete when the notice is deposited in a United States Post Office.
(b-2) A notice given by electronic means shall be addressed to the person’s e-mail address as it appears in the comptroller’s records. Service by electronic means is complete when the comptroller transmits the notice to the person’s e-mail address.
(c) If a determination made under this section becomes final without payment of the amount of the determination being made, the comptroller shall add to the amount a penalty of 10 percent of the amount of the tax and interest.