Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 4. Determination of Surcharge [41050 - 41099]
( Chapter 4 added by Stats. 1976, Ch. 443. ) ARTICLE 4. Determinations if No Return Made [41080 - 41084]
( Article 4 added by Stats. 1976, Ch. 443. ) 41083.
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 penalty provided in Section 41080.
(Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.)