California Revenue and Taxation Code CHAPTER 11 - Violations

• Section 60701.
  It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to...
• Section 60702.
  It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to...
• Section 60703.
  Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without...
• Section 60704.
  Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided...
• Section 60705.
  (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to...
• Section 60706.
  Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one...
• Section 60706.1.
  In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court’s discretion, up to two dollars...
• Section 60707.
  Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the...
• Section 60707.1.
  In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court’s discretion, up to two dollars...
• Section 60708.
  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 60709.
  (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