Cal. Rev. & Tax. Code § 46701
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 46701