2005 California Public Resources Code Sections 48680 Article 9. Enforcement

48680.  (a) Except as provided in subdivision (b), in addition to
any other civil or criminal penalties, any person convicted of a
violation of this chapter is guilty of an infraction, which is
punishable by a fine of not more than one hundred dollars ($100) per
day for each day the violation occurs.
   (b) (1) Every person who, with intent to defraud, does not
accurately report the amount of oil sold, collected, or transferred
pursuant to Article 8 (commencing with Section 48670), who, with
intent to defraud, does not make payments as required by Section
48650, or who knowingly receives or pays a recycling incentive for
oil upon which a payment has not been made pursuant to Section 48650
is guilty of fraud.  If the money obtained or withheld is four
hundred dollars ($400) or less, the fraud is punishable by
imprisonment in the county jail for not more than six months, by a
fine of not more than one thousand dollars ($1,000), or by both that
fine and imprisonment.  If the money obtained or withheld is more
than four hundred dollars ($400), the fraud is punishable by
imprisonment in the county jail for not more than one year or
imprisonment in the state prison, by a fine not exceeding ten
thousand dollars ($10,000), or twice the late or unmade payments plus
interest, whichever is greater, or by both that fine and
imprisonment.
   (2) Any person who claims an exemption pursuant to this chapter
which the person knows to be false, and makes that claim for the
purpose of willfully evading the payment of any fee imposed pursuant
to this chapter, is guilty of a misdemeanor punishable by
imprisonment in the county jail for not more than one year.  The
person shall also be subject to payment of a fine not to exceed five
thousand dollars ($5,000).  The fine shall be distributed as follows:
   (A) Fifty percent to the local jurisdiction which undertook the
prosecution.
   (B) Fifty percent to the General Fund.
   (c) Any person who violates this chapter may be assessed a civil
penalty by the board of not more than one hundred dollars ($100) per
day for each day the violation occurs or continues, pursuant to a
hearing and notice.