California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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.
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