CHAPTER 9. Violations and Res Judicata [38801. - 38805.]

Cal. Revenue and Taxation Code - RTC 9.
in effect

Cal. Revenue and Taxation Code - RTC § 38801. Section 38801.

Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.

Cal. Revenue and Taxation Code - RTC § 38802. Section 38802.

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.

Cal. Revenue and Taxation Code - RTC § 38803. Section 38803.

Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.

Cal. Revenue and Taxation Code - RTC § 38805. Section 38805.

In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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