CHAPTER 11. Violations

Chapter 11 added by Stats. 1955, Ch. 1842.

§§ 32551–32557 · 7 sections

• § 32551 Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to…
• § 32552 Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.
• § 32553 Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades,…
• § 32554 Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this…
• § 32555 Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this…
• § 32556 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within…
• § 32557 Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic…