California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 5 — The Gambling Control ActArticle 11 — PenaltiesSection 19942
(a) Any person who willfully fails to report, pay, or truthfully account for and pay over any license fee imposed by this chapter, or who willfully attempts in any manner to evade or defeat the license fee or payment thereof, shall be punished by imprisonment in a county jail, by a fine of not more than five thousand dollars ($5,000), or by both that imprisonment and fine.
(b) Any person who willfully violates any of the provisions of this chapter for which a penalty is not expressly provided, is guilty of a misdemeanor.
Notes
Establishes punishment for willfully failing to report, pay, truthfully account for, or pay over a chapter license fee, or willfully evading it, as county-jail imprisonment, a fine of up to $5,000, or both. Also establishes a misdemeanor for any willful chapter violation for which no penalty is expressly provided.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 19942 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-5/article-11/section-19942