What is the limitation period for prosecution under section 801.5 of the California Criminal Code?

Defendant mistakenly argues that the three year limitation period of section 801 applies. That section provides, "Except as provided in Sections 799 and 800, prosecution for an offense punishable by imprisonment in the state prison shall be commenced within three years after commission of the offense." However, section 801.5 states that "Notwithstanding Section 801 or any other provision of law, prosecution for any offense described in subdivision (c) of Section 803 shall be commenced within four years after discovery of the commission of the offense, or within four years after the completion of the offense, whichever is later." Subdivision (c) of section 803 in turn provides a four-year limitation period for "crimes having as a material element fraud or breach of fiduciary duty...." (People v. Guevara (2004) 121 Cal.App.4th 17, 24.) The first crime that the statute specifies as coming within this definition is "Grand theft of any type...."

Page 10