California Revenue & Taxation Code Cal. Rev. & Tax. Code § 12635 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous12634Next ›12636 Nearby sections (25 sections)124911249212493124941249512601126021263112631.5126321263312634126351263612636.512637126761267712678126791268012681126821269112801Full table of contents →