{"data":{"id":"us-ca/rtc-30224","jurisdiction":"us-ca","citation":"RTC § 30224","heading":"","body":"If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 3. Determinations If No Report or Return Made [30221. - 30225.]"],"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":"518495dad79c4f66ead36133ecbc0e0695f3f604b1a5e3bdd9f008b3bcbe615e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30223","next":"us-ca/rtc-30225"},"notice":"GroundRules: Original legal text. Not legal advice."}