Section 7662 Of Article 3. Determination If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 3.

. If the neglect or refusal of a supplier 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 7660.