California Revenue and Taxation Code

§ 19701

RTC § 19701 Effective Jul 19, 2005Div. 2 · Part 10.2 · Ch. 9

Statute text

Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000):

(a)With or without intent to evade any requirement of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part or any lawful requirement of the Franchise Tax Board, repeatedly over a period of two years or more, fails to file any return or to supply any information required, or who, with or without that intent, makes, renders, signs, or verifies any false or fraudulent return or statement, or supplies any false or fraudulent information, resulting in an estimated delinquent tax liability of at least fifteen thousand dollars ($15,000).

(b)Aids, abets, advises, encourages, or counsels any person to evade the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) by not filing any return or supplying any information required under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, or, by making, rendering, signing, or verifying any false or fraudulent return or statement, or by supplying false or fraudulent information.

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Legislative history

Amended by Stats. 2005, Ch. 74, Sec. 72. Effective July 19, 2005.