Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS.
Article 2. Deficiency Determinations
30205. Fraud penalty. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.