I’m sorry, sir... but you are wrong.
Let’s say you made $50,000 last year and your state income tax liability was $2,000.
Over the course of the year your employer withheld $1,900 from your paycheck for California State Income tax withholding - and you owe $100 when you file your taxes.
The surcharge would be 5% of $2,000 ($100), NOT 5% of $100 ($5)
That’s exactly what I said!
iF YOU HAVE PAID ENOUGH DURRING THE YEAR THAT YOU DON’T OWE ANYTHING WITH YOUR RETURN THERE IS NO 5% PENALTY.
If you owe one cent there is a 5% surcharge on the entire tax amount.
BTW, go straight to hell!
Read a little slowlyer for proper comprehension.