Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40186 — Violations

Cal. Rev. & Tax. Code § 40186

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 40186 — Violations is in force in the current edition of the Code, and nothing recorded condemns it.

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.