Section 60303 Of Article 2. Determination If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 2.

. If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10-percent penalty provided in Section 60301.