California Revenue and Taxation Code

§ 45951

RTC § 45951 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 8

Statute text

Any person who refuses to furnish any return or report 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 not to exceed five hundred dollars ($500) for each offense.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.