SECTIONS 43602-43607 - California Statutes

REVENUE AND TAXATION CODE

SECTION 43602-43607

43602. Any person who refuses to furnish any return or report
required to be made, or who refuses to furnish a supplemental return
or other data required by the board, is guilty of a misdemeanor and
subject to a fine in an amount not to exceed five hundred dollars
($500) for each offense.

43603. Any person who knowingly or willfully files a false tax
return with the board, and any person who refuses to permit the board
or any of its representatives to make any inspection or examination
for which provision is made in this part, or who fails to keep
records as prescribed by the board, or who fails to preserve such
records for the inspection of the board for such time as the board
deems necessary, or who alters, cancels, or obliterates entries in
such records for the purpose of falsifying the records is guilty of a
misdemeanor and shall be punished by a fine of not less than one
hundred dollars ($100) nor more than one thousand dollars ($1,000),
or by imprisonment in the county jail for not less than one month nor
more than six months, or by both such fine and imprisonment.

43604. Any person who willfully evades or attempts in any manner to
evade or defeat the payment of the tax imposed by this part is
guilty of a felony.

43605. Every person convicted for a violation of any of the
provisions of this part for which another penalty or punishment is
not specifically provided for in this part is guilty of a misdemeanor
and shall be punished by a fine of not more than five hundred
dollars ($500) or by imprisonment in the county jail for not more
than six months, or by both such fine and imprisonment.

43606. Every person convicted of a felony for a violation of any of
the provisions of this part for which another punishment is not
specifically provided for in this part shall be punished by a fine of
not more than five thousand dollars ($5,000), by imprisonment in the
state prison, or by both that fine and imprisonment.

43607. Any prosecution for violation of any of the penal provisions
of this part shall be instituted within three years after the
commission of the offense.