California Revenue and Taxation Code Section 46154.1

CA Rev & Tax Code § 46154.1 (2017)  

If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.

(Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)

Last modified: October 25, 2018