CHAPTER 10. Violations

Chapter 10 added by Stats. 1941, Ch. 36.

§§ 7152–7157 · 8 sections

• § 7152 (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination…
• § 7153 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…
• § 7153.5 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a…
• § 7153.6 (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or…
• § 7154 Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense, or within…
• § 7155 (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to the date on which…
• § 7156 (a) In the case of any civil proceeding which is— (1) Brought by or against the State of California in connection with the determination, collection, or refund…
• § 7157 (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…