Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state, is guilty of a misdemeanor unless that person is a vendor and collects the tax as provided under Section 8732 or 8736 or that person is a user who holds a valid use fuel tax permit, or is excluded from that requirement under Section 8608, and uses the fuel placed in the receptacle. He or
she shall be fined for each offense not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000), or be imprisoned for not exceeding six months in the county jail, or be subject to both fine and imprisonment in the discretion of the court.
Use Fuel TaxViolations
Section § 9351
If you put fuel into a motor vehicle's tank, whether it's in California or acquired from outside and used within the state, you could be charged with a misdemeanor unless you are a vendor collecting the fuel tax, have a valid use fuel tax permit, or are otherwise exempt. The penalties include a fine between $100 and $1,000, up to six months in jail, or both, depending on the court's decision.
fuel tax motor vehicle fuel misdemeanor
Section § 9352
If someone doesn't file a required tax return or refuses to give additional tax information needed, they can be charged with a misdemeanor. Each time they do this, they could have to pay a fine of up to $1,000.
Any person who fails or refuses to file 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 and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.
tax return failure to file refusal to file
Section § 9353
If a person is supposed to file a return and they knowingly submit a false or fraudulent one to avoid the law's requirements, they are committing a misdemeanor. They could face a fine between $300 and $5,000, up to a year in county jail, or both, as decided by the court.
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.
false return fraudulent return intent to evade
Section § 9354
If you break any rules in this section, it's considered a misdemeanor, unless there's a specific exemption. This means you could face legal penalties for such violations.
Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
violation penalties misdemeanor consequences legal punishment
Section § 9354.5
If someone tries to intentionally avoid paying taxes that total $25,000 or more over a 12-month period, it's considered a felony. The executive director must approve this determination. If found guilty, the penalty can be a fine between $5,000 and $20,000, up to three years in prison, or both, depending on the court's decision.
Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or
imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.
tax evasion felony intent to evade
Section § 9355
This law states that if someone breaks a penal rule related to this part, legal action must start within three years after the offense happens or within two years after the violation is found out, whichever comes later.
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, or within two years after the violation is discovered, whichever is later.
prosecution time limit offense commission penal provisions
