{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38803","citation":"Rev. & Tax. Code, § 38803","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 - 38805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-9"}],"history":"Repealed and added by Stats. 1987, Ch. 498, Sec. 41.","effective":null,"html":"<p>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 dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.</p>","text":"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 dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-and-res-judicata-38803","source":"California Legislative Information bulk export (pubinfo)"}