Section 38802 Of Chapter 9. Violations And Res Judicata From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 9.

. Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section 38803.