CHAPTER 9. Violations and Res Judicata

Chapter 9 added by Stats. 1976, Ch. 176.

§§ 38801–38805 · 5 sections

• § 38801 Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or…
• § 38802 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…
• § 38803 Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more…
• § 38804 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.
• § 38805 In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period…