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Cal. Revenue and Taxation Code § 38424

Cal. Revenue and Taxation Code § 38424

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 38424, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923005
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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, shall be added thereto in addition to the 10 percent penalty provided in Section 38421.