In People v. Boyce (1980) 110 Cal.App.3d 726, the Court held: "It thus appears that the acts of receiving, withholding and concealing stolen property as well as theft are consistently treated as separate and distinct criminal offenses whether for the purpose of applying the statute of limitations, the rules of pleading, or the determination of an accomplice." ( Id., at p. 734.) In the Boyce case the information charged that appellant did "'. . . buy, receive, conceal, sell, withhold and aid in concealing, selling, and withholding'" the stolen property. (Ibid.) Under the evidence in that case the court concluded that two corroborating witnesses were accomplices as a matter of law in the concealing, selling and withholding of the stolen property and aiding in the commission of those offenses, and that whether they were accomplices in the initial receiving was a jury question and as a matter of law they were not accomplices as to the offense of buying the stolen property.