Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Emergency Telephone Users Surcharge Law


Article 2.5. Violations*

Section 41143

41143. Penalty. Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.

* Article 2.5 was added by Stats. 1986, Ch. 1361, effective January 1, 1987.