Revenue and Taxation Code section 46701

Any person who refuses to furnish any return 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 in an amount not to exceed five hundred dollars ($500) for each offense in the discretion of the court, together with costs of investigation and prosecution.

Source: Section 46701, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46701.­ (updated Aug. 1, 1991; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 46701's source at ca​.gov