Section 8780 Of Article 2. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 2.

. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.