{"data":{"id":"us-ca/rtc-8804","jurisdiction":"us-ca","citation":"RTC § 8804","heading":"","body":"If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 4. Determinations [8751. - 8880.]","ARTICLE 3. Determinations if No Return Made [8801. - 8805.]"],"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":"b003e04ac16956bc0d59f90eb813ce67881dbdb64b5b29f06b8a8d875527a678","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8803","next":"us-ca/rtc-8805"},"notice":"GroundRules: Original legal text. Not legal advice."}