California Revenue and Taxation Code

§ 19720

RTC § 19720 Effective Jan 1, 2005Div. 2 · Part 10.2 · Ch. 9

Statute text

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

(1)Utters, passes, or negotiates a state-issued income tax refund warrant generated as a result of the filing of a return knowing that the recipient is not entitled to the refund.

(2)Procures a state-issued income tax refund, in any form, generated as a result of the filing of a return knowing that the recipient is not entitled to the refund.

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Legislative history

Amended by Stats. 2004, Ch. 163, Sec. 1. Effective January 1, 2005.