Revenue and Taxation Code section 60706

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.

Source: Section 60706, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60706.­ (updated Sep. 28, 1994; accessed Jul. 28, 2025).

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Verified:
Jul. 28, 2025

§ 60706's source at ca​.gov