California Revenue & Taxation Code Cal. Rev. & Tax. Code § 60303 Official textleginfo.legislature.ca.govlast amended Sep 28, 1994SharePrintCopy citation If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10-percent penalty provided in Section 60301. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous60302Next ›60304 Nearby sections (25 sections)60208.5602096021060210.5602116021260250602516025260253603016030260303603046031060311603126031360314603156031660317603306033160332Full table of contents →