California Revenue and Taxation Code CHAPTER 10 - Violations

• Section 30471.
  Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or...
• Section 30472.
  Any person required to make, render, sign, or verify any report who makes any false or fraudulent report with intent to defeat or evade the...
• Section 30473.
  Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part, or...
• Section 30473.5.
  (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided...
• Section 30474.
  (a) Any person who knowingly possesses, or keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any package of cigarettes...
• Section 30474.1.
  (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit tobacco products, or the sale or possession for sale of counterfeit...
• Section 30474.5.
  (a) This section shall be known as and may be cited as the Black Market Cigarette and Street Corruption Prevention Act.(b) The Legislature finds that the sale...
• Section 30475.
  (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without having...
• Section 30476.
  Any person in possession or control of, or having access to, a cigarette vending machine who knowingly or willfully places for sale in the vending...
• Section 30477.
  Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.(Added by renumbering Section 30476 by...
• Section 30478.
  It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person...
• Section 30479.
  If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has...
• Section 30480.
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• Section 30481.
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense.(Amended by...
• Section 30482.
  Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court.All moneys...
• Section 30483.
  (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