§ 82.36.032. Penalty for filing fraudulent tax report
If any licensee files a fraudulent tax report with intent to evade the tax imposed by this chapter, there shall be added to the amount of deficiency determined by the department a penalty equal to twenty-five percent of the deficiency, in addition to all other penalties prescribed by law.
[1998 c 176 § 13; 1987 c 174 § 7.]
Notes:
Effective date -- 1987 c 174: See note following RCW 82.36.010.
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Last modified: April 7, 2009