2005 California Revenue and Taxation Code Sections 45951-45956 CHAPTER 8. VIOLATIONS

45951.  Any person who refuses to furnish any return or report
required to be made, or who refuses to furnish a supplemental return
or other data required by  the board, is guilty of a misdemeanor and
subject to a fine not to exceed five hundred dollars ($500) for each
offense.
45952.  Any person who knowingly or willfully files a false return
or report with the board, and any person who refuses to permit the
board or any of its representatives to make any inspection or
examination for which provision is made in this part, or who fails to
keep any records as prescribed by the board, or who  fails to
preserve the records for the inspection of the board for such time as
the board deems necessary, or who alters, cancels, or obliterates
entries in the records for the purpose of falsifying the records is
guilty of a misdemeanor and shall be punished by a fine of not less
than one hundred dollars ($100) or more than one thousand dollars
($1,000), by imprisonment in the county jail for not less than one
month or more than six months, or by both.
45953.  Any person who willfully evades or attempts in any manner to
evade or  defeat the payment of the fee imposed by this part is
guilty of a felony.
45954.  Every person convicted for a violation of any provision of
this part for which another penalty or punishment is not specifically
provided for in this  part is guilty of a misdemeanor and shall be
punished by a fine of not more than five hundred dollars ($500), by
imprisonment in the county jail for not more than six months, or by
both.
45955.  Every person convicted of a felony for a violation of any
provision of this part for which another punishment is not
specifically provided for in this part shall be punished by a fine of
not more than five thousand dollars ($5,000), by imprisonment in
state prison for not less than one year nor more than five years, or
by both.
45956.  Any prosecution for violation of any provision of this part
shall be instituted within three years after the commission of the
offense.