{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38802","citation":"Rev. & Tax. Code, § 38802","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 9. Violations and Res Judicata [38801. - 38805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-9"}],"history":"Repealed and added by Stats. 1987, Ch. 498, Sec. 39.","effective":null,"html":"<p>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 determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section <a href=\"/rtc/38803\">38803</a>.</p>","text":"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 determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section 38803.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-and-res-judicata-38802","source":"California Legislative Information bulk export (pubinfo)"}