applicable percentage
(A)Except as provided in subparagraph (B), the term “applicable percentage” means— (i)2 percent if the failure is for not more than 5 days, (ii)5 percent if the failure is for more than 5 days but not more than 15 days, and (iii)10 percent if the failure is for more than 15 days. (B)In any case where the tax is not deposited on or before the earlier of— (i)the day 10 days after the date of the first delinquency notice to the taxpayer under section 6303, or (ii)the day on which notice and demand for immediate payment is given underor the last sentence of section 6331(a),