Revenue and Taxation Code section 30471

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.

Source: Section 30471, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30471.­ (updated Jan. 1, 2004; accessed Nov. 17, 2025).

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Verified:
Nov. 17, 2025

§ 30471's source at ca​.gov