{"code":"PEN","codeName":"Penal Code","section":"440","citation":"Pen. Code, § 440","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"PART 1. OF CRIMES AND PUNISHMENTS [25. - 680.4.]","url":"https://blackletter.si/penal-code/part-1"},{"name":"TITLE 12. OF CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE [424. - 440.]","url":"https://blackletter.si/penal-code/part-1/title-12"}],"history":"Enacted 1872.","effective":null,"html":"<p>Every officer charged with the collection, receipt, or disbursement of any portion of the revenue of this State, who, upon demand, fails or refuses to permit the Controller or Attorney General to inspect his books, papers, receipts, and records pertaining to his office, is guilty of a misdemeanor.</p>","text":"Every officer charged with the collection, receipt, or disbursement of any portion of the revenue of this State, who, upon demand, fails or refuses to permit the Controller or Attorney General to inspect his books, papers, receipts, and records pertaining to his office, is guilty of a misdemeanor.","otherVersions":[],"url":"https://blackletter.si/penal-code/of-crimes-against-the-revenue-and-property-of-this-state-440","source":"California Legislative Information bulk export (pubinfo)"}