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 in an amount not to exceed five hundred dollars ($500) for each offense.
Cal. Rev. & Tax. Code § 43602
Violations
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Amended by Stats. 1982, Ch. 496, Sec. 43
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.