California Codes > Penal Code > Part 3 > Title 8 > Chapter 5 – Penalties
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| § 7540 | A person committing any of the following acts shall be guilty of a … |
Terms Used In California Codes > Penal Code > Part 3 > Title 8 > Chapter 5 - Penalties
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19