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.
Cal. Rev. & Tax. Code § 45951
Violations
Known as the Integrated Waste Management Fee Law
The act spans §§ 45001 to 45984 (127 sections).
Added by Stats. 1987, Ch. 1319, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.