Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 8. Violations
- 43601 Failure to file report [Repealed.]
- 43602 Failure to file return or report
- 43603 Filing false return; refusal to permit examination; failure to keep records
- 43604 Evasion of tax
- 43605 Violation of provisions for which a penalty is not specifically provided
- 43606 Felony violation of provisions for which a penalty is not specifically provided
- 43607 Statute of limitations
Chapter 8. Violations
43601. Failure to file report. [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]
43602. Failure to file return or report. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "fails or" before each "refuses" and added "or report" before "required."
43603. Filing false return; refusal to permit examination; failure to keep records. Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.
43604. Evasion of tax. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
43605. Violation of provisions for which a penalty is not specifically provided. Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.
43606. Felony violation of provisions for which a penalty is not specifically provided. Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.
History—Stats. 2006, Ch. 347 (AB 2367), in effect January 1, 2007, added a comma after "($5,000)" and deleted "or" after "($5,000)", added "the" after "by imprisonment in", added a comma after "state prision", deleted "for not less than one year nor more than five years" after "imprisonment in the state prison", and substituted "that" for "such" after "or by both". Stats. 2011, Ch. 15 (AB 109), in effect April 4, 2011, operative October 1, 2011, substituted "pursuant to subdivision (h) of Section 1170 of the Penal Code" for "in the state prison" after "($5,000), by imprisonment".
Note.—SEC 1 of Stats 2011, Ch. 15 (AB 109), in effect April 4, 2011, states: "This act is titled and may be cited as the 2011 Realignment Legislation addressing public safety."
Note.—SEC 636 of Stats 2011, Ch. 15 (AB 109) in effect April 4, 2011, states: "This act will become operative no earlier than July 1, 2011, and only upon creation of a community corrections grant program to assist in implementing this act and upon an appropriation to fund the grant program."
Note.—The Community Corrections Grant Program referred to in SEC 636 of Stats. 2011, Ch. 15 (AB 109), as amended by SEC 68 of Stats. 2011, Ch. 39 (AB 117), was created by SEC 3 of Stats. 2011, Ch. 40 (AB 118), operative October 1, 2011.
43607. Statute of limitations. 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.