{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6071","citation":"Rev. & Tax. Code, § 6071","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 2. Permits [6066. - 6077.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-2"}],"history":"Amended by Stats. 1986, Ch. 1361, Sec. 8.","effective":null,"html":"<p>A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor punishable as provided in Section <a href=\"/rtc/7153\">7153</a>.</p>","text":"A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor punishable as provided in Section 7153.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/permits-6071","source":"California Legislative Information bulk export (pubinfo)"}