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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Use Fuel Tax Law > Chapter 9 > entire chapter

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 9. Violations.


Chapter 9. Violations.


9351. Violations; misdemeanor. Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state, is guilty of a misdemeanor unless that person is a vendor and collects the tax as provided under Section 8732 or 8736 or that person is a user who holds a valid use fuel tax permit, or is excluded from that requirement under Section 8608 , and uses the fuel placed in the receptacle. He or she shall be fined for each offense not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000), or be imprisoned for not exceeding six months in the county jail, or be subject to both fine and imprisonment in the discretion of the court.

History—Stats. 1953, p. 3599, in effect September 9, 1953, substituted "any" for "a" before "motor vehicle" and added "or the tax is collected from the user pursuant to Section 8732." Stats. 1957, p. 3228, in effect September 11, 1957, operative October 1, 1957, substituted the present "unless" clause for "unless a valid use fuel tax permit is held by the operator of the vehicle or the tax is collected from the user pursuant to Section 8732." Stats. 1963, p. 4383, in effect September 20, 1963, substituted the words "and has complied with the provisions of Section 8732" for "collects the tax as provided under Section 8732." Stats. 1968, p. 2140, in effect November 13, 1968, reworded the first sentence, substituting "a receptacle" for "any receptacle" and adding "or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state" and "or is excluded from that requirement under the provisions of Section 8608 of this part"; and added the second sentence. Stats. 1983, Ch. 1092, in effect September 27, 1983, operative January 1, 1984, substituted "one thousand dollars ($1,000)" for "five hundred dollars ($500)" after "more than" in the second sentence. Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" and "or 8736" after "8732" in the first sentence, and added "or she" after "He" in the second sentence. Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, substituted "that" for "such" after "a misdemeanor unless" and "or 8736"; deleted "or wholesaler" after "is a vendor"; substituted "Section 8608" for "the provisions of Section 8608 of this part" after "that requirement under" in the first sentence.

9352. Failure to file return; penalty. Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.

History—Stats. 1953, p. 3600, in effect September 9, 1953, substituted "person" for "user." Stats. 1957, p. 3776, in effect September 11, 1957, deleted "or who renders a false or fraudulent return" following "board." Stats. 1963, p. 1438, in effect September 20, 1963, substituted "return" for "report." Stats. 1983, Ch. 1092, in effect September 27, 1983, operative January 1, 1984, substituted "one thousand dollars ($1,000)" for "five hundred dollars ($500)" after "exceeding."

9353. False or fraudulent return; penalty. Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court.

History—Stats. 1963, p. 1438, in effect September 20, 1963, substituted "return" for "report."

9354. Other violations. Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.

9354.5. Felony offense. 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 by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.

History—Added by Stats. 1987, Ch. 1064, effective January 1, 1988. Stats. 1989, Ch. 654, in effect January 1, 1990, substituted "Deputy Director, Business Taxes," for "administrator of the excise taxes", and "designee" for "supervisor" in the second sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "who violates this part" for "violation of this part by any" after "this part, any" in the first sentence, substituted "executive director or his or her" for "Deputy Director, Business Taxes, or that person's" after "approved by the" in the second sentence, and added "by" after "three years, or" in the third sentence.

9355. Limitation period. 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, or within two years after the violation is discovered, whichever is later.

History—Added by Stats. 1957, p. 3776, in effect September 11, 1957. Stats. 1986, Ch. 1361, effective January 1, 1987, added, ", or within two years after the violation is discovered, whichever is later."

Note.—Sec 41, Stats. 1986, Ch. 1361 required that:

(a) On January 15 of each year from 1988 to 1992, inclusive, the State Board of Equalization and the Franchise Tax Board shall submit a report to the Legislature on implementation of the provisions of this act, with the exception of Section 40 of this act (for which separate reporting requirements are set out.)

(b) The revenue and taxation policy committees of each house of the Legislature shall hold a public hearing no later than June 30 of each year from 1988 to 1992, inclusive, on the reports submitted pursuant to subdivision (a).

(c) The intent of this section is to assure the Legislature the opportunity to oversee the implementation of this act. The intent of the Legislature in enacting this act is to improve enforcement and voluntary compliance with the tax system and cash-pay reporting rules. The intent of the Legislature in enacting this act is not to cause harassment of or undue burden on innocent taxpayers.

Sec. 41 applies to the following Revenue and Taxation Code Sections: 6069, 6071, 6366, 6366.1, 6368, 6368.1, 6452, 6455, 6776, 6777, 7154, 8404, 9355, 30481, 32556, 40188, 41143, and 44186.