Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense.
Hazardous Substances Tax LawViolations
Section § 43602
This law states that if a person does not provide a necessary tax return, report, or additional information when asked by the board, they can be charged with a misdemeanor. If found guilty, they may have to pay a fine of up to $500 for each time they fail to comply.
refusal to furnish return supplemental return misdemeanor penalty
Section § 43603
If someone purposefully files a false tax return, doesn’t allow tax inspections, fails to keep or properly preserve financial records as required, or alters these records to make them false, they can be charged with a misdemeanor. If convicted, they may face a fine between $100 and $1,000, jail time from one to six months, or both.
Any person who knowingly or willfully 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 records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records 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.
false tax return willfully files inspection refusal
Section § 43604
If someone deliberately tries to avoid paying the tax required by this law, they can be charged with a serious crime known as a felony.
Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
tax evasion felony charge willful evasion
Section § 43605
If someone is found guilty of breaking any rule in this section that doesn't have a specific punishment, it's considered a misdemeanor. The penalty could be a fine up to $500, jail time up to six months, or both.
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 five hundred dollars ($500) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.
misdemeanor violation penalty fine up to $500
Section § 43606
If someone is convicted of a felony under this section and there isn't a specific punishment listed for it, they can face a fine up to $5,000, prison time, or both.
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 five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.
felony conviction punishment fine
Section § 43607
This law states that if someone is charged with breaking any criminal rules mentioned in this section, the legal process to prosecute them must start within three years from when the crime happened.
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.
prosecution time limit three-year deadline criminal offense
