2009 California Penal Code - Section 424-440 :: Title 12. Of Crimes Against The Revenue And Property Of This State

PENAL CODE
SECTION 424-440

424.  (a) Each officer of this state, or of any county, city, town,
or district of this state, and every other person charged with the
receipt, safekeeping, transfer, or disbursement of public moneys, who
either:
    1. Without authority of law, appropriates the same, or any
portion thereof, to his or her own use, or to the use of another; or,
    2. Loans the same or any portion thereof; makes any profit out
of, or uses the same for any purpose not authorized by law; or,
    3. Knowingly keeps any false account, or makes any false entry or
erasure in any account of or relating to the same; or,
    4. Fraudulently alters, falsifies, conceals, destroys, or
obliterates any account; or,
    5. Willfully refuses or omits to pay over, on demand, any public
moneys in his or her hands, upon the presentation of a draft, order,
or warrant drawn upon these moneys by competent authority; or,
    6. Willfully omits to transfer the same, when transfer is
required by law; or,
    7. Willfully omits or refuses to pay over to any officer or
person authorized by law to receive the same, any money received by
him or her under any duty imposed by law so to pay over the same;--
   Is punishable by imprisonment in the state prison for two, three,
or four years, and is disqualified from holding any office in this
state.
   (b) As used in this section, "public moneys" includes the proceeds
derived from the sale of bonds or other evidence or indebtedness
authorized by the legislative body of any city, county, district, or
public agency.
   (c) This section does not apply to the incidental and minimal use
of public resources authorized by Section 8314 of the Government
Code.

425.  Every officer charged with the receipt, safe keeping, or
disbursement of public moneys, who neglects or fails to keep and pay
over the same in the manner prescribed by law, is guilty of felony.

426.  The phrase "public moneys," as used in Sections 424 and 425,
includes all bonds and evidence of indebtedness, and all moneys
belonging to the state, or any city, county, town, district, or
public agency therein, and all moneys, bonds, and evidences of
indebtedness received or held by state, county, district, city, town,
or public agency officers in their official capacity.

428.  Every person who willfully obstructs or hinders any public
officer from collecting any revenue, taxes, or other sums of money in
which the people of this State are interested, and which such
officer is by law empowered to collect, is guilty of a misdemeanor.

429.  Any provider of telecommunications services in this state that
intentionally fails to collect or remit, as may be required, the
annual fee imposed pursuant to Section 431 of the Public Utilities
Code, the universal telephone service surcharge imposed pursuant to
Section 879 or 879.5 of the Public Utilities Code, the fee for filing
an application for a certificate of public convenience and necessity
as provided in Section 1904 of the Public Utilities Code, or the
surcharge imposed pursuant to subdivision (d) of Section 2881 of the
Public Utilities Code, whether imposed on the provider or measured by
the provider's service charges, is guilty of a misdemeanor.

431.  Every person who uses or gives any receipt, except that
prescribed by law, as evidence of the payment of any poll tax, road
tax, or license of any kind, or who receives payment of such tax or
license without delivering the receipt prescribed by law, or who
inserts the name of more than one person therein, is guilty of a
misdemeanor.

432.  Every person who has in his possession, with intent to
circulate or sell, any blank licenses or poll tax receipts other than
those furnished by the Controller of State or County Auditor, is
guilty of felony.

436.  Every person who acts as an auctioneer in violation of the
laws of this State relating to auctions and auctioneers, is guilty of
a misdemeanor.

439.  Every person who in this State procures, or agrees to procure,
any insurance for a resident of this State, from any insurance
company not incorporated under the laws of this State, unless such
company or its agent has filed the bond required by the laws of this
State relating to insurance, is guilty of a misdemeanor.

440.  Every officer charged with the collection, receipt, or
disbursement of any portion of the revenue of this State, who, upon
demand, fails or refuses to permit the Controller or Attorney General
to inspect his books, papers, receipts, and records pertaining to
his office, is guilty of a misdemeanor.

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