§ 40186
59 words·~1 min read·
/ca/revenue-and-taxation-code/40186A 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 a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be fined not exceeding five hundred dollars ($500) for each offense.