§ 8804
53 words·~1 min read·
/ca/revenue-and-taxation-code/8804·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.