Cal. Rev. & Tax. Code § 8804

Current through the 2023 Legislative Session.

Section 8804 - Penalty if failure to file return due to fraud or intent to evade tax

If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.

Ca. Rev. and Tax. Code § 8804

Amended by Stats. 1963, Ch. 556.