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BTLG Table of Contents > Use Fuel Tax Law > Chapter 4 > Section 8804

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

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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."