Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 462

462. Refusal to give information. Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following:

(a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code.

(b) Gives a false name.

(c) Willfully refuses to give his true name.

Upon conviction of any offense in this section, the defendant may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.

If the defendant is a corporation, it may be punished by an additional fine of two hundred dollars ($200) for each day it refuses to comply with the provisions of this section, up to a maximum of twenty thousand dollars ($20,000).

History.—Stats. 1966, p. 661 (First Extra Session), in effect October 6, 1966, substituted "written demand" for "proper demand", changed subdivisions (a), (b), (c), and (d), deleted former subdivision (b), and added the last two paragraphs. Stats. 1971, p. 3520, in effect March 4, 1972, substituted "request" for "demand" in the first sentence. 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" in the second paragraph, and substituted "two hundred dollars ($200)" for "one hundred dollars ($100)" after "fine of" and "twenty thousand dollars ($20,000)" for "ten thousand dollars ($10,000)" after "maximum of" in the third paragraph.