ARTICLE 3. Violations [40186. - 40188.]

Article 3 added by Stats. 1974, Ch. 991.

§§ 40186–40188 · 3 sections

• § 40186 Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required…
• § 40187 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required…
• § 40188 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two…