Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 461 — Information From Taxpayer

Cal. Rev. & Tax. Code § 461

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1983-09-27
Current through
Nov 2, 2026 (California Legislative Counsel)

Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the…

Citator

Cal. Rev. & Tax. Code § 461 — Information From Taxpayer is in force in the current edition of the Code, and nothing recorded condemns it.

Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.