Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 38802 — Violations and Res Judicata

Cal. Rev. & Tax. Code § 38802

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 38802 — Violations and Res Judicata is in force in the current edition of the Code, and nothing recorded condemns it.

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.