{"data":{"id":"us-ca/rtc-41083","jurisdiction":"us-ca","citation":"RTC § 41083","heading":"","body":"If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, 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 penalty provided in Section 41080.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 4. Determination of Surcharge [41050. - 41099.]","ARTICLE 4. Determinations if No Return Made [41080. - 41084.]"],"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":"9d793658cf1d1578a578ae2adfdaa2111a17bd955ae9adfc464e0cb472490259","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41082","next":"us-ca/rtc-41084"},"notice":"GroundRules: Original legal text. Not legal advice."}