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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30224

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

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

Article 3. Determinations If No Report or Return Made

Section 30224

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30224. Fraud penalty. If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.