Revenue and Taxation Code section 30224

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.

Source: Section 30224, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30224. (updated Jan. 1, 1959; accessed Oct. 13, 2025).

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Up to date

Verified:
Oct. 13, 2025

§ 30224's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30224

Original Source: Section 30224, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30224. (last accessed May 12, 2025).