DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 7. Violations 55361-55365

§ 55364

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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