California Revenue and Taxation Code CHAPTER 11 - Violations

  • Section 32551.
    Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any...
  • Section 32552.
    Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is...
  • Section 32553.
    Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for...
  • Section 32554.
    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...
  • Section 32555.
    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...
  • Section 32556.
    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,...
  • Section 32557.
    Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of...

Last modified: October 22, 2018