2005 California Revenue and Taxation Code Sections 40186-40188 Article 3. Violations

40186.  Any person who fails or refuses to file a return or report
required to be made or who fails or refuses to furnish a supplemental
report or other data required by the board, or who renders a false
or fraudulent report is guilty of a misdemeanor and may be fined not
exceeding five hundred dollars ($500) for each offense.
40187.  Notwithstanding any other provision of this part, any person
who violates this part with intent to defeat or evade the
determination of an amount due required by law to be made is guilty
of a felony when the amount of tax liability aggregates twenty-five
thousand dollars ($25,000) or more in any 12-consecutive-month
period.  The determination shall be approved by the executive
director or his or her designee.  Each offense shall be punished by a
fine of not less than five thousand dollars ($5,000) and not more
than twenty thousand dollars ($20,000), or imprisonment for 16
months, two years, or three years, or by both the fine and
imprisonment in the discretion of the court.
40188.  Any prosecution for violation of any of the penal provisions
of this part shall be instituted within three years after commission
of the offense or within two years after the violation is
discovered, whichever is later.