Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 8. Violations

Section 45951

45951. Failure to file return or report. Any person who refuses to furnish any return or report 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 not to exceed five hundred dollars ($500) for each offense.