Section 19712 Of Chapter 9. Violations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.
19712
. Any tax preparer, as defined in subdivision (b) of Section
19169, who endorses or otherwise negotiates (directly or through an
agent) any warrant made in respect of the taxes imposed by Part 10
(commencing with Section 17001) or Part 11 (commencing with Section
23001) which is issued to a taxpayer (other than the tax preparer)
shall, in addition to other penalties provided by law, be guilty of a
misdemeanor, and upon conviction thereof, shall be fined not more
than one thousand dollars ($1,000) or imprisoned not more than one
year, or both, together with the costs of prosecution.
This section shall not apply where the tax preparer has advanced
the taxpayer an amount of money equal to or greater than the amount
of the taxpayer's tax refund.