Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes, or other sums of money in which the people of this State are interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor.
Cal. Penal Code § 428
OF CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE
Applied in 1 court decision — leading case Ex parte Wah (1891)
Most recently applied in Ex parte Wah (October 1891)
Enacted 1872.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.