Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 3. USE FUEL TAX [8601 - 9355]
( Part 3 added by Stats. 1941, Ch. 38. ) CHAPTER 4. Determinations [8751 - 8880]
( Chapter 4 added by Stats. 1941, Ch. 38. ) ARTICLE 3. Determinations if No Return Made [8801 - 8805]
( Article 3 added by Stats. 1941, Ch. 38. ) 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.)