Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Sales and Use Tax Law > Chapter 10 Sales And Use Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 1. Sales and Use Taxes Chapter 10. Violations (View entire chapter) 7151 Criminal penalties [Repealed.] 7152 Criminal penalties 7153 Same 7153.5 Same 7153.6 Criminal penalties: sales suppression device or software 7154 Statute of limitations 7155 50 percent penalty 7156 Civil proceedings 7157 Restitution orders
