2005 California Revenue and Taxation Code Sections 9351-9355 CHAPTER 9. VIOLATIONS

9351.  Any person who places or causes to be placed fuel into a
receptacle on a motor vehicle from which receptacle fuel is supplied
for the propulsion of the vehicle, or who acquires fuel outside this
state and uses the fuel for the propulsion of a motor vehicle within
this state, is guilty of a misdemeanor unless that person is a vendor
and collects the tax as provided under Section 8732 or 8736 or that
person is a user who holds a valid use fuel tax permit, or is
excluded from that requirement under Section 8608, and uses the fuel
placed in the receptacle.  He or she shall be fined for each offense
not less than one hundred dollars ($100) and not more than one
thousand dollars ($1,000), or be imprisoned for not exceeding six
months in the county jail, or be subject to both fine and
imprisonment in the discretion of the court.
9352.  Any person who fails or refuses to file any return required
to be made, or who fails or refuses to furnish a supplemental return
or other data required by the board is guilty of a misdemeanor and
subject to a fine of not exceeding one thousand dollars ($1,000) for
each offense.
9353.  Any person required to make, render, sign, or verify any
return who makes any false or fraudulent return with intent to defeat
or evade the determination required by law to be made is guilty of a
misdemeanor.  He shall for each offense be fined not less than three
hundred dollars ($300) and not more than five thousand dollars
($5,000), or be imprisoned for not exceeding one year in the county
jail, or be subject to both fine and imprisonment in the discretion
of the court.
9354.  Any violation of the provisions of this part, except as
otherwise provided, is a misdemeanor and is punishable as such.
9354.5.  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.
9355.  Any prosecution for violation of any of the penal provisions
of this part shall be instituted within three years after the
commission of the offense, or within two years after the violation is
discovered, whichever is later.