Revenue and Taxation Code § 12635
‹ § 12634§ 12636 ›Open in browserleginfo ↗12635.
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.)