§ 40186 Any person who fails or refuses to file a return or report required …
§ 40187 Notwithstanding any other provision of this part, any person who …
§ 40188 Any prosecution for violation of any of the penal provisions of this …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 7 > Article 3 - Violations

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • 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