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 not to exceed five hundred dollars ($500) for each offense.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
Last modified: October 25, 2018