{"data":{"id":"us-ca/rtc-30205","jurisdiction":"us-ca","citation":"RTC § 30205","heading":"","body":"If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 2. Deficiency Determinations [30201. - 30208.]"],"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":"eb634483e0f19751c524a8c100441b4922070674e27f3f948172c80b5d2bb5ad","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30204","next":"us-ca/rtc-30206"},"notice":"GroundRules: Original legal text. Not legal advice."}