Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Diesel Fuel Tax Law

CHAPTER 6. DETERMINATIONS AND PAYMENTS.

Article 2. Determination If No Return Made

Section 60303

60303. Fraud penalty. If the neglect or refusal of a person 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 60301.