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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 3 > Section 46254

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 3. Determinations

Article 3. Determinations If No Return Made

Section 46254

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46254. Penalties. If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 46251.