Section 46254 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 3. >> Article 3.
46254
. If the failure of any person to file a return is due to
fraud or an intent to evade this part or regulations adopted pursuant
thereto, 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 46251.