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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 10 > Section 30473

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 10. Violations

Section 30473

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30473. Penalty for counterfeiting. Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part, or tampers with any metering machine authorized under this part, or causes or procures to be falsely or fraudulently made, forged, altered, reused, or counterfeited, any such stamp or meter impression or knowingly and willfully utters, publishes, passes, or tenders as genuine any such false, forged, altered, reused, or counterfeited stamp or meter impression, for the purpose of evading the tax imposed by this part, is guilty of a felony and subject to imprisonment for two, three, or four years, or to a fine of not less than one thousand dollars ($1,000) and not more than twenty-five thousand dollars ($25,000), or to both fine and imprisonment.

History—Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, added a comma after "reused" throughout text, added a comma after "three", substituted "twenty-five" for "ten" after "and not more than", and substituted "($25,000)" for "($10,000)" after "thousand dollars".