§ 12635
39 words·~1 min read·
/ca/revenue-and-taxation-code/12635A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.