If any part of a deficiency under this article is due to the negligent or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added thereto a penalty equivalent to ten percent of the total amount of the deficiency. In such case, interest shall be collected at the rate of one percent per month, or fraction thereof, on the amount of the deficiency from the time the return was due from the person required to file the return until paid. (Code 1979, § 36-200)