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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 18.5 - TIMBER YIELD TAX
CHAPTER 9 - Violations and Res Judicata
Section 38802.
Universal Citation: CA Rev & Tax Code § 38802 (2020)
38802.
Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section 38803.
(Repealed and added by Stats. 1987, Ch. 498, Sec. 39.)
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