Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 3. Determinations If No Return Made
Section 8804
8804. Penalties. 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.
History—Stats. 1954, p. 114, in effect April 20, 1954, substituted a penalty of "10" for "25" percent. Stats. 1957, p. 3771, in effect September 11, 1957, substituted a penalty of "25" for "50" percent. Stats. 1963, p. 1437, in effect September 20, 1963, substituted "return" for "report."