Section 41074 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 3.

. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination or twenty-five dollars ($25), whichever is greater, shall be added thereto.