32551-32557

REVENUE AND TAXATION CODE
SECTION 32551-32557




32551.  Any person who knowingly or wilfully 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 books
of account as prescribed by the board, or who fails to preserve such
books for the inspection of the board for such time as the board
deems necessary, or who alters, cancels, or obliterates entries in
such books of account for the purpose of falsifying the records of
sales of alcoholic beverages made under this part, 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.



32552.  Any person who wilfully evades or attempts in any manner to
evade or defeat the payment of the excise tax imposed by this part is
guilty of a felony.


32553.  Any person who diverts or conspires with others to divert
for beverage use any alcohol or other distilled spirits or wine sold
tax free for use in the trades, professions, or industries is guilty
of a felony.


32554.  Every person convicted for a violation of any of the
provisions of this part for which another penalty or punishment is
not specifically provided for in this part is guilty of a misdemeanor
and shall be punished by a fine of not more than one thousand
dollars ($1,000) or by imprisonment in the county jail for not more
than six months, or by both such fine and imprisonment.



32555.  Every person convicted of a felony for a violation of any of
the provisions of this part for which another punishment is not
specifically provided for in this part shall be punished by a fine of
not more than ten thousand dollars ($10,000) or by imprisonment in
the state prison, or by both such fine and imprisonment.




32556.  Any prosecution for violation of any of the penal provisions
of this part shall be instituted within three years after the
commission of the offense, or within two years after the violation is
discovered, whichever is later.


32557.  Any person who knowingly possesses, keeps, stores, or
retains for the purpose of sale, or sells or offers to sell, any
container or containers of alcoholic beverage with a tax value
greater than five hundred dollars ($500) where the taxes imposed
under this part have not been paid is guilty of a misdemeanor.