Article 2. Crimes of California Government Code >> Division 3. >> Title 2. >> Part 3. >> Chapter 1. >> Article 2.

Every person is guilty of a misdemeanor who:
  (a) Fails or neglects to make, verify and file with the Department of Finance any report required by this part.
  (b) Fails or neglects to follow the directions of the Department of Finance in keeping the accounts of his office.
  (c) Refuses to permit the examination of or access to the records, files, books, accounts, papers, documents or cash drawers or cash of his office by a representative of the Department of Finance or in any way interferes with such examination. Conviction of any such misdemeanor is punishable 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 30 days, or both.

The department shall annually require each department head or designee whose duty it is to audit the accounts of a state agency, department, office, bureau, or other state entity to provide a certification, signed under penalty of perjury, to the department that the budgeting and accounting information provided to the department reconciles to the year-end finance reports submitted to the Controller's office. An individual who willfully makes and subscribes a certification to an account to which he or she knows to be false as to any material matter shall be subject to the penalties prescribed for perjury in the Penal Code.