Section 2117.5 Of Chapter 10. Violations From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 10.
2117.5
. Any person who, within the time required by this code,
willfully fails to file any return or report, or to supply any
information with intent to evade any tax imposed by this code, or
who, willfully and with like intent, makes, renders, signs, or
verifies any false or fraudulent return, report, or statement or
supplies any false or fraudulent information, is punishable by
imprisonment in the county jail not to exceed one year, or in the
state prison, or by a fine of not more than twenty thousand dollars
($20,000), or by both the fine and imprisonment, at the discretion of
the court.