50152-50155.5

REVENUE AND TAXATION CODE
SECTION 50152-50155.5




50152.  The board shall enforce this part and may adopt, and enforce
rules and regulations relating to the administration and enforcement
of this part.


50153.  The board may examine the books and records of any feepayer,
or the books and records of any person who is not a feepayer but
operates an underground storage tank in a manner that may result in a
fee liability being assessed against a feepayer, as it may determine
to be necessary in carrying out this part.


50154.  The board may employ accountants, auditors, investigators,
and other expert and clerical assistance necessary to enforce its
powers and perform its duties under this part.



50155.  A certificate by the board or an employee of the board
stating that a notice required by this part was given by mailing or
personal service is prima facie evidence in any administrative or
judicial proceeding of the fact and regularity of the mailing or
personal service in accordance with any requirement of this part for
the giving of a notice. Unless otherwise specifically required, any
notice provided by this part to be mailed or served may be given
either by mailing or by personal service in the manner provided for
giving notice of a deficiency determination.



50155.5.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 3
(commencing with Section 50109), or any person who for compensation
prepares any such return for any other person, and who knowingly or
recklessly does either of the following, shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not more
than one thousand dollars ($1,000) or imprisoned no more than one
year, or both, together with the costs of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.