(A) Any person required to make, render, sign or verify any report who makes any fraudulent return, with intent to defeat or evade the determination of an amount required by law is guilty of a misdemeanor punishable as provided in division (C) of this section.
(B) Any person who willfully aids or assists in, or procures, counsels or advises in, the preparation or presentation, in connection with any matter arising under this subchapter, of a return, affidavit, claim, or document that is fraudulent or false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, is guilty of a misdemeanor as provided in division (C) of this section.
(C) A violation of division (A) or (B) of this section is a misdemeanor. Each offense shall be punishable by a fine in the maximum amount permitted pursuant to California law, or imprisonment for the maximum amount of time permitted pursuant to California law, or both the fine and imprisonment, in the discretion of the court.
(D) Any prosecution for violation of any of the penalty provisions of this section shall be instituted within five years after the commission of the offense, or within two years after the discovery of the violation, whichever is later.
(Ord. 889, passed 6-11-98)