Section 38424 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 3.

. 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.