Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 4. Determination of Surcharge [40051 - 40105]
( Chapter 4 added by Stats. 1974, Ch. 991. ) ARTICLE 4. Determinations If No Return Made [40081 - 40085]
( Article 4 added by Stats. 1974, Ch. 991. ) 40084.
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 40081.
(Added by Stats. 1974, Ch. 991.)