If any licensee files a fraudulent tax report with intent to evade the tax imposed by this chapter, there shall be added to the amount of deficiency determined by the department a penalty equal to twenty-five percent of the deficiency, in addition to all other penalties prescribed by law.

[1998 c 176 § 13; 1987 c 174 § 7.]

NOTES:

     Effective date -- 1987 c 174: See note following RCW 82.36.010.