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Section 8402 Of Chapter 11. Violations From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 11.

8402
. It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following:
  (a) Fail to pay the tax.
  (b) Fail, neglect, or refuse to make and file any statement required by this part in the manner or within the time required.
  (c) Make any false statement or conceal any material fact in any record, report, affidavit, or claim provided for in this part.
  (d) Violate any other provision of this part. Any person violating any provision of this section is guilty of a misdemeanor, unless the act is by any other law of this state declared to be a felony, and upon conviction is punishable by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in the county jail not exceeding six months, or by both fine and imprisonment.