Section 19942 - Willful failure to report or pay license fee(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.Ca. Bus. and Prof'l. Code § 19942
Renumbered from Ca. Bus. & Prof. Code §19933 and amended by Stats 2002 ch 738 (AB 2431), s 99, eff. 1/1/2003.