Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 4. Determinations If No Return Made
40084. 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, shall be added thereto in addition to the 10 percent penalty provided in Section 40081.