California Revenue & Taxation Code Cal. Rev. & Tax. Code § 7662 Official textleginfo.legislature.ca.govlast amended Jan 01, 2001SharePrintCopy citation If the neglect or refusal of a supplier 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 7660. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous7661Next ›7663 Nearby sections (25 sections)7659.17659.37659.47659.67659.937659.27659.57659.87659.97659.9276607661766276637670767176727673767476757675.17676769876997700Full table of contents →