Section 38803 Of Chapter 9. Violations And Res Judicata From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 9.

. Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.