{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40186","citation":"Rev. & Tax. Code, § 40186","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 7. Administration [40171. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7"},{"name":"ARTICLE 3. Violations [40186. - 40188.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7/article-3"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-40186","source":"California Legislative Information bulk export (pubinfo)"}