{"data":{"id":"us-ca/rtc-60303","jurisdiction":"us-ca","citation":"RTC § 60303","heading":"","body":"If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10-percent penalty provided in Section 60301.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 6. Determinations and Payments [60201. - 60366.]","ARTICLE 2. Determination If No Return Made [60301. - 60304.]"],"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":"65c540190fa1879fad7cac4672d6b5e099f5f4787bf6019e4842bfd964d4a988","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60302","next":"us-ca/rtc-60304"},"notice":"GroundRules: Original legal text. Not legal advice."}