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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 3 - Determinations if No Return Made
Section 6514.
Universal Citation: CA Rev & Tax Code § 6514 (2020)
6514.
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 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.
(Amended by Stats. 1941, Ch. 247.)
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