{"data":{"id":"us-ca/rtc-38415","jurisdiction":"us-ca","citation":"RTC § 38415","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 authorized rules and regulations, 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 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 5. Determinations [38401. - 38455.]","ARTICLE 2. Deficiency Determinations [38411. - 38419.]"],"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":"719d7b3d3e9fb62a8c08467a6e6dc95c35990ceb4f34d6147c3ef44d5988ce0f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38414","next":"us-ca/rtc-38416"},"notice":"GroundRules: Original legal text. Not legal advice."}