California Revenue and Taxation Code CHAPTER 7 - Violations

• Section 55361.
  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data...
• Section 55362.
  Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or...
• Section 55363.
  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty...
• Section 55363.5.
  (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 55364.
  Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this...
• Section 55365.
  Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.(Added by Stats. 1992,...

Last modified: October 22, 2018