Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 4. Determinations If No Return Made

Section 41083

41083. 25 percent penalty. If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, or twenty-five dollars ($25), whichever is greater, shall be added thereto in addition to the penalty provided in Section 41080.