{"data":{"id":"us-ca/rtc-7673","jurisdiction":"us-ca","citation":"RTC § 7673","heading":"","body":"If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, 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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 4. Deficiency Determinations [7670. - 7676.]"],"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":"54f2e6dec12aba74fc43e5ee7e62d798ad0f7b5d972780dbc2a09287b2bbd7e2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7672","next":"us-ca/rtc-7674"},"notice":"GroundRules: Original legal text. Not legal advice."}