Revenue and Taxation Code section 45954

Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both.

Source: Section 45954, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=45954.­ (updated Sep. 28, 1987; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 25, 2025

§ 45954's source at ca​.gov