Cal. Rev. & Tax. Code § 6514
Current through the 2023 Legislative Session.
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.
Ca. Rev. and Tax. Code § 6514