California Revenue and Taxation Code CHAPTER 9 - Violations

• Section 19701.
  Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000):(a) With or without intent to...
• Section 19701.5.
  (a) Any person who signs his or her spouse’s name on any income tax return, or any schedules or attachments thereto, or who files electronically pursuant...
• Section 19702.
  The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter....
• Section 19703.
  The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as...
• Section 19704.
  Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.(Added by Stats. 1993, Ch. 31, Sec. 26....
• Section 19705.
  (a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand...
• Section 19706.
  Any person or any officer or employee of any corporation who, within the time required by or under the provisions of this part, willfully fails...
• Section 19707.
  The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the...
• Section 19708.
  Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to...
• Section 19709.
  Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is...
• Section 19710.
  If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the...
• Section 19711.
  Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042 of the Unemployment Insurance Code, who willfully supplies...
• Section 19712.
  Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiates (directly or through an agent) any warrant made in...
• Section 19713.
  (a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addition to any other penalties provided by law, be...
• Section 19714.
  Whenever it appears to the State Board of Equalization or any court of record of this state that proceedings before it under this part have...
• Section 19715.
  (a) A civil action in the name of the State of California to enjoin any person from further engaging in specified conduct may be commenced at...
• Section 19717.
  (a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against the...
• Section 19718.
  Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that...
• Section 19719.
  (a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporation that has been suspended pursuant to Section 23301 or...
• Section 19720.
  (a) Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000):(1) Utters, passes, or negotiates a...
• Section 19721.
  (a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars ($10,000):(1) Willfully...
• Section 19722.
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are...

Last modified: October 22, 2018