§ 6514
60 words·~1 min read·
/ca/revenue-and-taxation-code/6514A 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 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.