California · Government Code
GOV §30109: The State Controller may examine the books of any officer charged with the collection and receipt of state taxes.
Civil
What this law says, in plain English
The State Controller may audit tax collection officers' records and direct prosecution if fraud or neglect is suspected.
Read the full statutory text
The State Controller may examine the books of any officer charged with the collection and receipt of state taxes. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected or refused to perform any duty relating to the revenue, he shall direct the Attorney General to prosecute the delinquent.
Verify at the official source: California legislative text
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.