California Revenue and Taxation Code

§ 41143

RTC § 41143 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 2.5

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 department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.