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.

Source: Section 40186, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40186. (updated Jan. 1, 1974; accessed Dec. 29, 2025).

40186
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Dec. 29, 2025

§ 40186's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40186

Original Source: Section 40186, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40186. (last accessed May 12, 2025).