California § 43603. 43603. (Added by Stats. 1981, Ch. 756, Sec. 3.)

California Statutes

§ 43603. — 43603. (Added by Stats. 1981, Ch. 756, Sec. 3.)

California § 43603.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 22.PART 22. HAZARDOUS SUBSTANCES TAX LAW

Ch. 8.CHAPTER 8. Violations

This text of California § 43603. (43603. (Added by Stats. 1981, Ch. 756, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 43603. (2026).

Text

Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one
					 thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.

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Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one
thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.

Legislative History

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.

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California § 43603., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/43603..