Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Use Fuel Tax Law


Section 9352

9352. Failure to file return; penalty. Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.

History.—Stats. 1953, p. 3600, in effect September 9, 1953, substituted "person" for "user." Stats. 1957, p. 3776, in effect September 11, 1957, deleted "or who renders a false or fraudulent return" following "board." Stats. 1963, p. 1438, in effect September 20, 1963, substituted "return" for "report." 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."