Section 30224 Of Article 3. Determinations If No Report Or Return Made From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 4. >> Article 3.

. If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.