(

a) Except as otherwise provided in this section, any proceeding initiated by the board against a licensee for the violation of any provision of this

chapter shall be filed within three years after the board discovers the act or omission alleged as the ground for disciplinary action, or within seven years after the act or omission alleged as the ground for disciplinary action occurs, whichever occurs first. (

b) An accusation filed against a licensee pursuant to

Section of the Government Code alleging fraud or willful misrepresentation is not subject to the limitation in subdivision (a). (

c) An accusation filed against a licensee pursuant to

Section of the Government Code alleging unprofessional conduct based on incompetence, gross negligence, or repeated negligent acts of the licensee is not subject to the limitation in subdivision (

a) upon proof that the licensee intentionally concealed from discovery his or her incompetence, gross negligence, or repeated negligent acts. (

d) If an alleged act or omission involves any conduct described in subdivision (

e) of

Section committed on a minor, the seven-year limitations period in subdivision (

a) and the 10-year limitations period in subdivision (

e) shall be tolled until the minor reaches the age of majority. (

e) An accusation filed against a licensee pursuant to

Section of the Government Code alleging conduct described in subdivision (

e) of

Section not committed on a minor shall be filed within three years after the board discovers the act or omission alleged as the ground for disciplinary action, or within years after the act or omission alleged as the ground for disciplinary action occurs, whichever occurs first. This subdivision shall apply to a complaint alleging conduct received by the board on and after January 1, 2005. (

f) In any allegation, accusation, or proceeding described in this section, the limitations period in subdivision (

a) shall be tolled for the period during which material evidence necessary for prosecuting or determining whether a disciplinary action would be appropriate is unavailable to the board due to an ongoing criminal investigation.