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 penalty provided in Section 41080.
(Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.)