{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30471","citation":"Rev. & Tax. Code, § 30471","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 10. Violations [30471. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-10"}],"history":"Amended by Stats. 2003, Ch. 890, Sec. 15.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section <a href=\"/rtc/30435\">30435</a>, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.</p>","text":"Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-30471","source":"California Legislative Information bulk export (pubinfo)"}