{"data":{"id":"us-ca/rtc-7662","jurisdiction":"us-ca","citation":"RTC § 7662","heading":"","body":"If the neglect or refusal of a supplier 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 7660.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 3. Determination if No Return Made [7660. - 7663.]"],"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":"b3c5a7f6c63139806c6ab90372d0bff0a2b5f89e9b1f8463419b6833eb785eb0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7661","next":"us-ca/rtc-7663"},"notice":"GroundRules: Original legal text. Not legal advice."}