2009 California Revenue and Taxation Code - Section 41143-41143.8 :: Article 2.5. Violations

41143.  Any person who fails or refuses to file a return or report
required to be made or who fails or refuses to furnish a supplemental
report or other data required by the board, or who renders a false
or fraudulent report is guilty of a misdemeanor and may be punished
by a fine not exceeding five hundred dollars ($500) for each offense.

41143.4.  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.

41143.8.  Any prosecution for violation of any of the penal
provisions of this part shall be instituted within three years after
commission of the offense or within two years after the violation is
discovered, whichever is later.