Cal. INS § 989

Any person who does any of the following is guilty of a misdemeanor punishable by not more than one year in county jail: (a) Conceals any property belonging to an insurer. (b) Transfers or conceals in contemplation of a state insolvency proceeding his or her own property or property belonging to an insurer. (c) Conceals, destroys, mutilates, alters or makes a false entry in any document which affects or relates to the property of an insurer or withholds any such document from a receiver, trustee or other officer of a court entitled to its possession.