California Revenue and Taxation Code

§ 40186

RTC § 40186Div. 2 · Part 19 · Ch. 7 · Art. 3

Statute text

Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be fined not exceeding five hundred dollars ($500) for each offense.

Legislative history

Added by Stats. 1974, Ch. 991.