There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE LAW
CHAPTER 4 - Determination of Surcharge
ARTICLE 4 - Determinations if No Return Made
Section 41083
CA Rev & Tax Code § 41083 (through 2013 Leg Sess) What's This?
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, or twenty-five dollars ($25), whichever is greater, shall be added thereto in addition to the penalty provided in Section 41080.
(Added by Stats. 1976, Ch. 443.)
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