Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 7. ADMINISTRATION
Article 3. Violations
Section 40186
40186. Criminal penalties. 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 fined not exceeding five hundred dollars ($500) for each offense.