{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46705","citation":"Rev. & Tax. Code, § 46705","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 8. Violations [46701. - 46706.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-8"}],"history":"Amended by Stats. 2011, Ch. 15, Sec. 589.   (AB 109)   Effective April 4, 2011.   Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.","effective":"2011-04-04","html":"<p>Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section <a href=\"/pen/1170\">1170</a> of the Penal Code, or by both that fine and imprisonment in the discretion of the court, together with the cost of investigation and prosecution.</p>","text":"Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment in the discretion of the court, together with the cost of investigation and prosecution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-46705","source":"California Legislative Information bulk export (pubinfo)"}