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DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 9. Violations and Res Judicata 38801-38805

§ 38802

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Repealed and added by Stats. 1987, Ch. 498, Sec. 39.)

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California Revenue and Taxation Code

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