Cal. Rev. & Tax. Code § 7153.5

Current through the 2023 Legislative Session.
Section 7153.5 - Felony; punishment

Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be made is guilty of a felony when the amount of unreported tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. 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 both the fine and imprisonment in the discretion of the court.

Ca. Rev. and Tax. Code § 7153.5

Amended by Stats. 1994, Ch. 903, Sec. 10. Effective January 1, 1995.