Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

CHAPTER 9. Violations and Res Judicata

Section 38801

38801. Criminal penalties. [Repealed by Stats. 1987, Ch. 498, in effect January 1, 1988.]

38801. Criminal penalties. Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.

History.—Added by Stats. 1987, Ch. 498, in effect January 1, 1988.

Note.—Section 42 of Stats. 1987, Ch. 498, provided that no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs which may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, changes the definition of a crime or infraction, changes the penalty for a crime or infraction, or eliminates a crime or infraction.