Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 8. Violations

Section 46701

46701. Criminal penalties. Any person who refuses to furnish any return 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 in an amount not to exceed five hundred dollars ($500) for each offense in the discretion of the court, together with costs of investigation and prosecution.