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Earlier editions: 2020-112018-11

TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA 8000-22980›DIVISION 3. EXECUTIVE DEPARTMENT 11000-15990.3›PART 9. STATE BOARD OF EQUALIZATION 15600-15653›CHAPTER 1. General 15600-15626

§ 15614

California Government Code · 2026-10 edition · updated 2026-10-04 · California

Any person duly subpoenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in that person’s possession, custody, or control, in response to the subpoena or who refuses to answer any question pertinent to the matter under investigation by the board put to the person by any member of the board, its secretary, or designated representative, is guilty of contempt, and may be punished by a court of competent jurisdiction by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding five days, or by both such fine and imprisonment.

(Amended by Stats. 2021, Ch. 50, Sec. 120. (AB 378) Effective January 1, 2022.)

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