17061.5
. (a) Any person who is convicted pursuant to Section 17061
for a second or subsequent time within a five-year period or is
convicted pursuant to subdivision (d) for a first or subsequent time
within a five-year period after issuance of an injunction enforcing
this chapter shall be punishable by a fine not to exceed six thousand
dollars ($6,000) or by imprisonment not exceeding six months, or
both the fine and imprisonment for each violation or day of a
continuing violation.
(b) Any person found in contempt of a court order or injunction
pursuant to Section 17060 within a five-year period from its issuance
may be subject to a judgment for reasonable enforcement costs,
including investigative costs, court costs, and attorney's fees, and
civil penalties not to exceed six thousand dollars ($6,000) or by
imprisonment not exceeding six months, or both the civil penalty and
imprisonment, for each violation or day of a continuing violation.
(c) (1) If an injunction enforcing this chapter is issued within a
five-year period after a conviction pursuant to subdivision (a), a
finding of contempt pursuant to subdivision (b), or a prior
injunction enforcing this chapter, the injunction shall provide for a
civil penalty not to exceed six thousand dollars ($6,000) for each
violation or day of a continuing violation and all costs of
enforcement, including, but not limited to, investigative costs,
inspection costs, enforcement costs, attorney's fees or costs, and
all other costs of prosecution.
(2) The court may also order the owner not to claim any deduction
with respect to state taxes for interest, taxes, expenses,
depreciation, or amortization paid or incurred, with respect to the
cited structure or structures, and related real property, in the
taxable year of the initial order or notice. Within 90 days after
issuing the order, the court shall mail to the Franchise Tax Board a
written notice of its order prohibiting the owner from claiming
deductions with respect to the cited structure or structures, and
related real property, in lieu of the processing of a violation by
the enforcement agency in accordance with Sections 17274 and 24436.5
of the Revenue and Taxation Code.
(3) The Franchise Tax Board shall examine the tax return of the
owner of the cited structure or structures, and related real
property, for the taxable year of the initial order or notice issued
pursuant to paragraph (2). Notwithstanding Sections 19282 and 26451
of the Revenue and Taxation Code, the Franchise Tax Board shall
notify the issuing court regarding the owner's compliance with the
court order prohibiting the claiming of deductions with respect to
the cited structure or structures, and related real property.
(d) Any person found in contempt of a court order or injunction
pursuant to Section 17060, or who is convicted pursuant to Section
17061, for a second or subsequent time within a five-year period
after a prior finding of contempt, a prior conviction, or the prior
issuance of an injunction relating to the enforcement of this
chapter, where there are violations that are determined by the trier
of fact to be so extensive and of such a nature that the immediate
health and safety of residents or the public is endangered and where
the extent and nature of the violations are due to the defendant's
habitual neglect of customary maintenance and display a flagrant lack
of concern for the health and safety of residents or the public, may
be subject to a judgment for reasonable enforcement costs, including
investigative costs, court costs, and attorney's fees, and
punishable by a fine not exceeding six thousand dollars ($6,000) and
by imprisonment for not less than six months, but not exceeding one
year, for each violation or day of a continuing violation, if the
trier of fact finds at least three serious violations of the
following categories of violations are involved:
(1) Termination, extended interruption, or serious defects of gas,
water, or electric utility systems, if the interruption or
termination is not caused by the tenant's failure to pay gas, water,
or electric bills.
(2) Serious defects or lack of adequate space and water heating.
(3) Serious rodent, vermin, or insect infestation.
(4) Severe deterioration, rendering significant portions of the
structure unsafe or unsanitary.
(5) Inadequate numbers of garbage receptacles or service.
(6) Unsanitary conditions affecting a significant portion of the
structure as a result of faulty plumbing or sewage disposal.
(e) The remedies provided in subdivisions (a) to (d), inclusive,
for second or subsequent violations shall apply without regard to
whether the violations involved the same or different properties, or
the same or different locations within a property, owned or operated
by the person committing the violation.