Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 10. VIOLATIONS.

Section 30471

30471. Criminal penalties. Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.

History.—Stats. 1983, Ch. 1092, in effect September 27, 1983, operative January 1, 1984, substituted "one thousand dollars ($1,000)" for "five hundred dollars ($500)" after "exceeding." Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, added "fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who" after "required by the board, or who", and substituted "not to exceed" for "of not exceeding" after "subect to a fine".