SECTIONS 55361-55365 - California Statutes

REVENUE AND TAXATION CODE

SECTION 55361-55365

55361. 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 not to exceed five hundred dollars ($500) for each
offense.

55362. Any person who knowingly or willfully files a false return
or report with the board, and any person who refuses to permit the
board or any of its authorized representatives to make any inspection
or examination for which provision is made in this part, or who
fails to keep any records prescribed by the board, or who fails to
preserve the records for the inspection of the board for the time
that the board deems necessary, or who alters, cancels, or
obliterates entries in the 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) or more than one thousand
dollars ($1,000), by imprisonment in the county jail for not less
than one month or more than six months, or by both.

55363. Any person who willfully evades or attempts in any manner to
evade or defeat the payment of the fee imposed by this part is
guilty of a felony punishable by imprisonment in the state prison for
16 months, 2, or 3 years and a fine of not more than five thousand
dollars ($5,000).

55364. Every person convicted for a violation of any provision 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), by
imprisonment in the county jail for not more than six months, or by
both.

55365. Any prosecution for violation of any provision of this part
shall be instituted within three years after the commission of the
offense.