California Revenue and Taxation Code

§ 30471

RTC § 30471 Effective Jan 1, 2004Div. 2 · Part 13 · Ch. 10

Statute text

Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.

Legislative history

Amended by Stats. 2003, Ch. 890, Sec. 15. Effective January 1, 2004.