§ 9353
85 words·~1 min read·
/ca/revenue-and-taxation-code/9353A 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 return who makes any false or fraudulent return with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court.