§ 7662
45 words·~1 min read·
/ca/revenue-and-taxation-code/7662A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10 percent penalty provided in Section 7660.