Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

CHAPTER 10. VIOLATIONS

Section 7153.5

7153.5. Same. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be made is guilty of a felony when the amount of unreported tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. 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 both the fine and imprisonment in the discretion of the court.

History.—Added by Stats. 1987, Ch. 1064, effective January 1, 1988. Stats. 1989, Ch. 654, in effect January 1, 1990, substituted "Deputy Director, Business Taxes," for "principal tax auditor," and "designee" for "supervisor" in the second sentence. Stats. 1992, Ch. 902, in effect September 25, 1992, operative January 1, 1993, substituted "person who violates" for "violation" after "part, any", deleted "by any person" after "this part" in the first sentence and deleted former second sentence which stated, "The determination shall be approved by the Deputy Director, Business Taxes, or that person's designee." Stats. 1994, Ch. 903, in effect January 1, 1995, substituted "reporting . . . a tax or" for "determination of" after "evade the" and added "unreported" after "amount of" in the first sentence.