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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 10. VIOLATIONS

Section 7153


7153. Same. 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 thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment in the discretion of the court.

History—Added by Stats. 1941, Ch. 36. Stats. 1984, Ch. 1490, effective September 27, 1984, deleted all text after "part" and added "by any person … of the court" after "part."