Section 7153 Of Chapter 10. Violations From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 10.

. Any violation of this part by any person, except as otherwise provided, 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 in the discretion of the court.