Section 440 Of Title 12. Of Crimes Against The Revenue And Property Of This State From California Penal Code >> Title 12. >> Part 1.

. Every officer charged with the collection, receipt, or disbursement of any portion of the revenue of this State, who, upon demand, fails or refuses to permit the Controller or Attorney General to inspect his books, papers, receipts, and records pertaining to his office, is guilty of a misdemeanor.