Section 41083 Of Article 4. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 4.

. 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, or twenty-five dollars ($25), whichever is greater, shall be added thereto in addition to the penalty provided in Section 41080.