{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41143","citation":"Rev. & Tax. Code, § 41143","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 2.5. Violations [41143. - 41143.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-2.5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 135.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","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 department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine 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 department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-41143","source":"California Legislative Information bulk export (pubinfo)"}