California Revenue and Taxation Code

§ 46701

RTC § 46701 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 8

Statute text

Any person who refuses to furnish any return required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense in the discretion of the court, together with costs of investigation and prosecution.

Legislative history

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.