2005 California Revenue and Taxation Code Sections 7660-7663 Article 3. Determination if No Return Made

7660.  If any supplier fails, neglects, or refuses to file the
return within the time prescribed by this chapter, the board shall
estimate the motor vehicle fuel removals, entries or sales for the
period for which he or she made no return within the time required.
Upon the basis of this estimate the board shall determine the tax due
from the supplier, and shall add to the tax a penalty of 10 percent
thereof.  The board may make a determination for more than one period
and may make one or more determinations for the same period.
7661.  All determinations so made, exclusive of penalties, shall
bear interest at the modified adjusted rate per month, or fraction
thereof, established pursuant to Section 6591.5, from the last day of
the month after the close of the monthly period for which the amount
or any portion thereof should have been returned until the date of
payment.
7662.  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.
7663.  Promptly after making its determination the board shall give
to the delinquent supplier written notice of the estimate, tax, and
penalty, the notice shall be given in the manner prescribed in
Section 7671 for giving notice of a deficiency determination.