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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30205

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 2. Deficiency Determinations

Section 30205

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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.