Any person who refuses to furnish any return or report 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.
(Amended by Stats. 1982, Ch. 496, Sec. 43. Effective July 12, 1982.)
Last modified: October 25, 2018