{"data":{"id":"us-ca/rtc-12635","jurisdiction":"us-ca","citation":"RTC § 12635","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 5. Payment and Collection [12601. - 12691.]","ARTICLE 2. Interest and Penalties [12631. - 12637.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2d948e3cca3b0dc9bca2c8ac6b99cc96088cb8768f83b1795c107f764b7444d4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12634","next":"us-ca/rtc-12636"},"notice":"GroundRules: Original legal text. Not legal advice."}