{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7153","citation":"Rev. & Tax. Code, § 7153","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 10. Violations [7152. - 7157.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-10"}],"history":"Amended by Stats. 1984, Ch. 1490, Sec. 15.   Effective September 27, 1984.","effective":"1984-09-27","html":"<p>Any violation of this part by any person, except as otherwise provided, 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 in the discretion of the court.</p>","text":"Any violation of this part by any person, except as otherwise provided, 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 in the discretion of the court.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-7153","source":"California Legislative Information bulk export (pubinfo)"}