§ 4.18.420. Penalty for deficiency resulting from fraud or intent to evade.

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this chapter or authorized rules and regulations, a penalty of:

(a)

Three times the amount of the determination must be added to it if the determination was made with respect to the tax imposed by this chapter on the sale, storage, use or other consumption of any vehicle, vessel or aircraft;

(b)

Twenty-five percent of the amount of the determination must be added to it in all other cases.

(Ord. 1268 14, 1991: Ord. 1011 § 1 (part), 1987)