Section 30109 Of Chapter 7. Settlement With The State From California Government Code >> Division 3. >> Title 3. >> Chapter 7.

. The State Controller may examine the books of any officer charged with the collection and receipt of state taxes. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected or refused to perform any duty relating to the revenue, he shall direct the Attorney General to prosecute the delinquent.