Section 19707 Of Chapter 9. Violations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.
19707
. The place of trial for the offenses enumerated in this
chapter shall be in the county of residence or principal place of
business of the defendant or defendants at the time of commission of
the offense. However, if the defendant or defendants had no residence
or principal place of business in this state at the time of
commission of the offense, the trial shall be held in the County of
Sacramento.
In a criminal case charging a defendant or defendants with
committing an offense enumerated in this chapter, the place of trial
may be as set forth in this section, or as provided for in Section
1462.2 or Chapter 1 (commencing with Section 777) of Title 3 of Part
2 of the Penal Code.