Is there any case law that supports our argument that money laundering is a crime under section 182 of the California Penal Code?

Instead, as noted above, the People rely on our decision in Athar , but that decision does not support their argument. There, we held that sentence enhancements prescribed for a money laundering conviction apply to offenders convicted of conspiring to commit money laundering. ( Athar , supra , 36 Cal.4th at p. 398, 30 Cal.Rptr.3d 570, 114 P.3d 806.) As the People observe, toward the end of the opinion, we stated that Penal Code section 182"requires sentencing to the same extent as the underlying target offense." ( Id . at p. 406, 30 Cal.Rptr.3d 570, 114 P.3d 806.) However, we made this statement in the context of endorsing People v. Villela (1994) 25 Cal.App.4th 54, 30 Cal.Rptr.2d 253 insofar as it looked to whether a prescribed consequence for the underlying target offense "was a punishment" to determine if

[4 Cal.5th 1107]