Former Revenue and Taxation Code section 19405, and current Revenue and Taxation Code section 19705 (filing a false return) specify a punishment of “not more than three years.” This an indeterminate term and the court did not err in sentencing appellant to an indeterminate term of three years for that offense. The defense had argued that under Penal Code section 1168, the statute imposed a “single term of imprisonment” and thus required a determinate term of 16 months, 2 years or 3 years.