Revenue and Taxation Code section 46254

If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, 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 46251.

Source: Section 46254, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46254.­ (updated Aug. 1, 1991; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 46254's source at ca​.gov