Cal. Rev. & Tax. Code § 30224

Current through the 2023 Legislative Session.

Section 30224 - Penalty if failure to file report due to fraud or intent to evade tax

If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.

Ca. Rev. and Tax. Code § 30224

Added by Stats. 1959, Ch. 1040.