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


Chapter 9. Violations and Res Judicata

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 [Repealed by Stats. 1987, Ch. 498, in effect January 1, 1988.]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

38802. Criminal penalties. [Repealed by Stats. 1987, Ch. 498, in effect January 1, 1988.]

38802. Criminal penalties. 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.

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.

38803. Violation of law. [Repealed by Stats. 1987, Ch. 498, in effect January 1, 1988.]

38803. Violation of law. Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.

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

38804. Statute of limitations. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.

38805. Res judicata. In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.

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