§ 30205
48 words·~1 min read·
/ca/revenue-and-taxation-code/30205A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.