§ 38802
47 words·~1 min read·
/ca/revenue-and-taxation-code/38802A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.