California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 3. Deficiency Determinations |
Section 41074.
Latest version.
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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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination or twenty-five dollars ($25), whichever is greater, shall be added thereto.
(Added by Stats. 1976, Ch. 443.)