§ 41083
56 words·~1 min read·
/ca/revenue-and-taxation-code/41083A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, 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 penalty provided in Section 41080.