Section 38802.
Cal. Revenue and Taxation Code - RTC § 38802.
in effectAny 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.
References
referencesCal. Revenue and Taxation Code - RTC § 38803.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026