Revenue and Taxation Code section 40186


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.
Last Updated

May 12, 2025

§ 40186’s source at ca​.gov