Section 6514 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 1. >> 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 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.