2005 California Government Code Sections 13030 Article 2. Crimes

13030.  Every person is guilty of a misdemeanor who:
   (a) Fails or neglects to make, verify and file with the Department
of Finance any report required by this part.
   (b) Fails or neglects to follow the directions of the Department
of Finance in keeping the accounts of his office.
   (c) Refuses to permit the examination of or access to the records,
files, books, accounts, papers, documents or cash drawers or cash of
his office by a representative of the Department of Finance or in
any way interferes with such examination.
   Conviction of any such misdemeanor is punishable by a fine of not
less than one hundred dollars ($100) nor more than one thousand
dollars ($1,000) or by imprisonment in the county jail for not less
than 30 days, or both.