Section 8804 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 3.

. If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.