California Revenue and Taxation Code CHAPTER 10 - Violations

• Section 7152.
  (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the...
• Section 7153.
  Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not...
• Section 7153.5.
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of...
• Section 7153.6.
  (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or...
• Section 7154.
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense,...
• Section 7155.
  (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to...
• Section 7156.
  (a) In the case of any civil proceeding which is—(1) Brought by or against the State of California in connection with the determination, collection, or refund of...
• Section 7157.
  (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