§ 30471
75 words·~1 min read·
/ca/revenue-and-taxation-code/30471A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.