California Revenue and Taxation Code Section 12635

CA Rev & Tax Code § 12635 (2017)  

If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.

(Added by Stats. 1961, Ch. 740.)

Last modified: October 25, 2018