38801-38805

REVENUE AND TAXATION CODE
SECTION 38801-38805




38801.  Any timber owner or other person who fails or refuses to
furnish any return required to be made, or who fails or refuses to
furnish a supplemental return or other data required by the board, is
guilty of a misdemeanor punishable as provided in Section 38803.




38802.  Any person required to make, render, sign, or verify any
report who makes any false or fraudulent return, with intent to
defeat or evade the determination required by law to be made of an
amount due is guilty of a misdemeanor punishable as provided in
Section 38803.



38803.  Any violation of this part by any person is a misdemeanor.
Each offense shall be punished by a fine of not less than one
thousand dollars ($1,000) and not more than five thousand dollars
($5,000), or imprisonment not exceeding one year in the county jail,
or both the fine and imprisonment.



38804.  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.


38805.  In the determination of any case arising under this part the
rule of res judicata is applicable only if the liability involved is
for the same quarterly period as was involved in another case
previously determined.