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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 4 - Determinations
ARTICLE 3 - Determinations if No Return Made
Section 8804.
Universal Citation: CA Rev & Tax Code § 8804 (2019)
8804.
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.
(Amended by Stats. 1963, Ch. 556.)
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