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BTLG Table of Contents > Use Fuel Tax Law > Chapter 9 > Section 9353

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 9. Violations.

Section 9353

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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."