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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 9. Violations and Res Judicata
Section 38802
38802. Criminal penalties. [Repealed by Stats. 1987, Ch. 498, in effect January 1, 1988.]
38802. Criminal penalties. Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section 38803.
History—Added by Stats. 1987, Ch. 498, in effect January 1, 1988.
Note.—Section 42 of Stats. 1987, Ch. 498, provided that no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs which may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, changes the definition of a crime or infraction, changes the penalty for a crime or infraction, or eliminates a crime or infraction.