Section 60706 Of Chapter 11. Violations From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 11.

. Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in a county jail not exceeding six months, or by both fine and imprisonment in the discretion of the court.