California · Revenue and Taxation Code - RTC

RTC §8402: It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to pay the tax.

Misdemeanor

What this law says, in plain English

Failing to pay tax, file required statements, making false statements, or violating other provisions of this tax statute constitute misdemeanor violations punishable by fines up to $5,000 and/or up to six months county jail, unless declared a felony by other state law.

Read the full statutory text

It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to pay the tax. (b) Fail, neglect, or refuse to make and file any statement required by this part in the manner or within the time required. (c) Make any false statement or conceal any material fact in any record, report, affidavit, or claim provided for in this part. (d) Violate any other provision of this part. Any person violating any provision of this section is guilty of a misdemeanor, unless the act is by any other law of this state declared to be a felony, and upon conviction is punishable by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in the county jail not exceeding six months, or by both fine and imprisonment.

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.