§ 30224
54 words·~1 min read·
/ca/revenue-and-taxation-code/30224A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.