Embezzlement and falsification of accounts by public officers.

SECTION 429. Refusing to give Assessor list of property, or giving false name.

430. Making false statements, not under oath, in reference

to taxes.

431. Delivering receipts for poll taxes, other than prescribed by law, or collecting poll taxes, etc., without giving the receipt prescribed by law.

432. Having blank receipts for licenses, etc., other than those prescribed by law.

433. Repealed.

434. Refusing to give name of persons in employment, etc. 435. Carrying on business without license.

436. Unlawfully acting as auctioneer.

437. Repealed.

438. Repealed.

439. Effecting insurance on account of foreign companies that have not complied with the laws of this State. 440. Officer charged with collection, etc., of revenue, refusing to permit inspection of his books.

441. Board of Examiners, Controller, and Treasurer neglecting certain duties.

442. Having State arms, etc.

443. Selling State arms, etc.

424. (§§ 66, 67.) Every officer of this State, or of any county, city, town, or district of this State, and every other person charged with the receipt, safe keeping, transfer, or disbursement of public moneys, who

either:

1. Without authority of law, appropriates the same or any portion thereof to his own use, or to the use of another; or,

2. Loans the same or any portion thereof; or,

3. Fails to keep the same in his possession until disbursed or paid out by authority of law; or,

4. Unlawfully deposits the same or any portion thereof in any bank, or with any banker or other per

son; or,

5. Changes or converts any portion thereof from coin into currency, or from currency into coin or other currency, without authority of law; or,

6. Knowingly keeps any false account, or makes any

false entry or erasure in any account of or relating to Same.

the same; or,

7. Fraudulently alters, falsifies, conceals, destroys, or

obliterates any such account; or,

8. Willfully refuses or omits to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, order, or warrant drawn upon such moneys by competent authority; or,

9. Willfully omits to transfer the same, when such transfer is required by law; or,

10. Willfully omits or refuses to pay over to any officer or person authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same;

-Is punishable by imprisonment in the State Prison for not less than one nor more than ten years, and is disqualified from holding any office in this State.

NOTE. This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec. 391, ante. It is founded upon the following laws: Secs. 66 and 67 of the Crimes and Punishment Act.-Stats. 1850, p. 229. An Act to punish embezzlement of the public money.-Stats. 1851, p. 425. An Act for the protection of the Treasury.-Stats. 1863, p. 97. See kindred provisions in Political Code, Secs. 920-926; see, also, Sec. 71, ante. These provisions are peculiarly and especially applicable to the collection, safe keeping, and disbursement of the public revenue. See Sec. 3746, et seq., Political Code; also, id., Titles Licenses," and "County Officers."

66

425. Every officer charged with the receipt, safe keeping, or disbursement of public moneys, who neglects or fails to keep and pay over the same in the manner prescribed by law, is guilty of felony.

NOTE. For the manner in which the various officers are required to keep and disburse public moneys, see Political Code Cal., Index, "Treasurer, State," "County," Revenue," Collector," Licenses," "Auditor," etc.

66

66

66

Officers to pay over moneys.

neglecting

public

"Public
moneys,"
as used
in the

preceding
section,
defined.

Failure to pay over fines and forfeitures

426. The phrase "public moneys," as used in the two preceding sections, includes all bonds and evidence of indebtedness, and all moneys belonging to the State, or any city, county, town, or district therein, and all moneys, bonds, and evidences of indebtedness received or held by State, county, district, city, or town officers in their official capacity.

427. If any Clerk, Justice of the Peace, Sheriff, or Constable, who receives any fine or forfeiture, received, a refuses or neglects to pay over the same according to law and within thirty days after the receipt thereof, he is guilty of a misdemeanor.

misde

meanor.

Obstructing officer in collecting revenue

Refusing

to give Assessor list of property, or giving

false name.

Making false

not under oath, in reference to taxes.

NOTE.-Stats. 1851, p. 212, Sec. 680. See Secs. 1457, 1570, post.

428. 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.

429. Every person who unlawfully refuses, upon demand, to give to any County Assessor a list of his property subject to taxation, or to swear to such list, or who gives a false name or fraudulently refuses to give his true name to any Assessor, when demanded. by such Assessor in the discharge of his official duties, is guilty of a misdemeanor.

NOTE.-Stats. 1861, p. 419, Secs. 17, 18. See Secs. 3629-3631, Political Code Cal.

430. Every person who, in making any statement, statements, not upon oath, oral or written, which is required or authorized by law to be made, as the basis of imposing any tax or assessment, or of an application to reduce any tax or assessment, willfully states anything which he knows to be false, is guilty of a misde

meanor.

NOTE.-Stats. 1861, p. 419, Secs. 17, 18, 68; Stats. Geo. III, Chap. 105, Sec. 9. False statements made under the sanction of an oath, in any of the cases referred to in the section above, fall within the definition of perjury, as given in this Code, and are therefore excluded from the operation of this section.-See N. Y. P. C., Sec. 520; see, also, Secs. 3629–3631, 3674, 3675, and notes, Political Code Cal.

receipts for

prescribed

collecting

431. Every person who uses or gives any receipt, Delivering except that prescribed by law, as evidence of the pay-pe taxes, ment of any poll tax, road tax, or license of any kind, wor or who receives payment of such tax or license with- poll taxes, out delivering the receipt prescribed by law, or who inserts the name of more than one person therein, is guilty of a misdemeanor.

NOTE.-Stats. 1861, p. 419, Sec. 95. This and the nine following sections are extended to cover the several provisions of the revenue law relating to tax receipts, licenses, etc.-See Political Code Cal., Secs. 3356-3385, "Licenses," and 3607-3892, "Revenue."

etc.,

without receipt

giving the

prescribed by law.

blank

432. Every person who has in his possession, with Having intent to circulate or sell, any blank licenses or poll receipts for tax receipts other than those furnished by the Con

troller of State or County Auditor, is guilty of felony. NOTE.-Stats. 1861, p. 419; 1855, p. 172, Sec. 5. See Secs. 3356-7, 3839-3845, Political Code Cal.

licenses,

etc., other

than those prescribed

by law.

433. [Was repealed by an Act entitled "An Act Repealed. to amend and in relation to THE POLITICAL, CIVIL, and PENAL CODES, and THE CODE OF CIVIL PROCEDURE," approved April first, eighteen hundred and seventytwo, now on file in the office of the Secretary of State.]

NOTE. This section was repealed in consequence of amendments to the Federal Constitution superseding or overriding the foreign miners' tax of this State.

434. Every person who, when requested by the Collector of taxes or licenses, refuses to give to such Collector the name and residence of each man in his

Refusing to of persons in employment, etc.

give name

Carrying
on business

without
license.

acting as

employment, or to give such Collector access to the building or place where such men are employed, is guilty of a misdemeanor.

NOTE.-Stats. 1864, p. 45, Sec. 1. This section was more particularly applicable to the collection of foreign miners' license; but it is competent for the Collector to enforce this information from any one when collecting taxes. See, also, Secs. 3848-3850, Political Code Cal. 435. Every person who commences or carries on any business, trade, profession, or calling, for the transaction or carrying on of which a license is required by any law of this State, without taking out or procuring the license prescribed by such law, is guilty of a misdemeanor.

NOTE.-Stats. 1861, p. 419, Sec. 77; 1863, p. 732, Sec. 1. See "Licenses," Secs. 3356-3386, Political Code Cal. The Act of 1872, p. 684, relating to licenses, is void under Sec. 330, Political Code.

Unlawfully 436. Every person who acts as an auctioneer in auctioneer. violation of the laws of this State relating to auctions and auctioneers, is guilty of a misdemeanor.

NOTE.-See "Auctioneers," Secs. 3284-3292, Political Code Cal.; id., Sec. 3376-classes.

Repealed. 437. [Repealed by Act of April first, eighteen hundred and seventy-two, cited in note in lieu of Section 433, ante.]

Repealed. 438. [Repealed by Act of April first, eighteen hundred and seventy-two, cited in note in lieu of Section 433, ante.]

Effecting insurance

on account of foreign

NOTE.-The two preceding repealed sections became inoperative and unnecessary by the stamp tax being declared unconstitutional in Brumagim vs. Tillinghast, 18 Cal., p. 265.

439. Every person who in this State procures, or agrees to procure, any insurance for a resident of this companies State, from any insurance company not incorporated under the laws of this State, unless such company or

that have

not complied with

the laws of this State.

its agent has filed the bond required by the laws of