§ 45951 Any person who refuses to furnish any return or report required to be …
§ 45952 Any person who knowingly or willfully files a false return or report …
§ 45953 Any person who willfully evades or attempts in any manner to evade or …
§ 45954 Every person convicted for a violation of any provision of this part …
§ 45955 Every person convicted of a felony for a violation of any provision …
§ 45956 Any prosecution for violation of any provision of this part shall be …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 23 > Chapter 8 - 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 Revenue and Taxation Code 15
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20