CHAPTER 9. Violations [19701. - 19722.]
Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 19701–19722 · 22 sections
- § 19701 Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (a) With or without intent to evade any…
- § 19701.5 (a) Any person who signs his or her spouse’s name on any income tax return, or any schedules or attachments thereto, or who files electronically pursuant to…
- § 19702 The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter. The penalties…
- § 19703 The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is…
- § 19704 Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.
- § 19705 (a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or…
- § 19706 Any person or any officer or employee of any corporation who, within the time required by or under the provisions of this part, willfully fails to file any…
- § 19707 The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or…
- § 19708 Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or…
- § 19709 Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is guilty of a…
- § 19710 If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may…
- § 19711 Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042 of the Unemployment Insurance Code, who willfully…
- § 19712 Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiates (directly or through an agent) any warrant made in…
- § 19713 (a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addition to any other penalties provided by law, be guilty of a…
- § 19714 Whenever it appears to the State Board of Equalization or any court of record of this state that proceedings before it under this part have been instituted or…
- § 19715 (a) A civil action in the name of the State of California to enjoin any person from further engaging in specified conduct may be commenced at the request of…
- § 19717 (a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against the…
- § 19718 Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that…
- § 19719 (a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporation that has been suspended pursuant to Section 23301 or…
- § 19720 (a) Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (1) Utters, passes, or negotiates a…
- § 19721 (a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars ($10,000): (1) Willfully…
- § 19722 (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are…