Section 19715 Of Chapter 9. Violations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.
19715
. (a) A civil action in the name of the State of California to
enjoin any person from further engaging in specified conduct may be
commenced at the request of the Franchise Tax Board. Any action under
this section shall be brought in accordance with Section 19707. The
court may exercise its jurisdiction over that action separate and
apart from any other action brought by the State of California
against that person.
(b) In any action under subdivision (a), the court may enjoin the
person from engaging in the specified conduct or in any other
activity subject to penalty under this part, if the court finds both
of the following:
(1) That the person has engaged in any specified conduct.
(2) That injunctive relief is appropriate to prevent recurrence of
that specified conduct.
(c) For purposes of this section, the term "specified conduct"
means any action, or failure to take action, subject to penalty under
Section 19173, 19174, 19177, or 19178.