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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 3. Determination If No Return Made

Section 7662


7662. Penalty in case of fraud. If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10 percent penalty provided in Section 7660.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.