Penal Code § 431
TITLE 12. OF CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE
Every person who uses or gives any receipt, except that prescribed by law, as evidence of the payment of any poll tax, road tax, or license of any kind, or who receives payment of such tax or license without delivering the receipt prescribed by law, or who inserts the name of more than one person therein, is guilty of a misdemeanor.