California Revenue and Taxation Code

§ 19721

RTC § 19721 Effective Jan 1, 2005Div. 2 · Part 10.2 · Ch. 9

Statute text

(a)Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars ($10,000):

(1)Willfully 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)Willfully 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. 2. Effective January 1, 2005.