Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Emergency Telephone Users Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 3. Deficiency Determinations
41074. 25 percent 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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination or twenty-five dollars ($25), whichever is greater, shall be added thereto.