California Revenue and Taxation Code CHAPTER 9 - Violations and Res Judicata

• Section 38801.
  Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish...
• Section 38802.
  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 38803.
  Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand...
• Section 38804.
  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.(Added...
• Section 38805.
  In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the...

Last modified: October 22, 2018