§ 15614. — 15614. (Amended by Stats. 2021, Ch. 50, Sec. 120.)

California § 15614.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Div.: 3.
• Title 2.: DIVISION 3. EXECUTIVE DEPARTMENT
• Part 9.: PART 9. STATE BOARD OF EQUALIZATION
• Ch. 1.: CHAPTER 1. General

Text

Any person duly subpoenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in that person’s possession, custody, or control, in response to the subpoena or who refuses to answer any question pertinent to the matter under investigation by the board put to the person by any member of the board, its secretary, or designated representative, is guilty of contempt, and may be punished by a court of competent jurisdiction by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding five days, or by both such fine and imprisonment.

Legislative History

Amended by Stats. 2021, Ch. 50, Sec. 120. (AB 378) Effective January 1, 2022.