SECTIONS 41143-41143.8

41143.  Any person who fails or refuses to file a return or reportrequired to be made or who fails or refuses to furnish a supplementalreport or other data required by the board, or who renders a falseor fraudulent report is guilty of a misdemeanor and may be punishedby a fine not exceeding five hundred dollars ($500) for each offense.41143.4.  Notwithstanding any other provision of this part, anyperson who violates this part with intent to defeat or evade thedetermination of an amount due required by law to be made is guiltyof a felony when the amount of tax liability aggregates twenty-fivethousand dollars ($25,000) or more in any 12-consecutive-monthperiod. The determination shall be approved by the executive directoror his or her designee. Each offense shall be punished by a fine ofnot less than five thousand dollars ($5,000) and not more than twentythousand dollars ($20,000), or imprisonment for 16 months, twoyears, or three years, or by both the fine and imprisonment in thediscretion of the court.41143.8.  Any prosecution for violation of any of the penalprovisions of this part shall be instituted within three years aftercommission of the offense or within two years after the violation isdiscovered, whichever is later.