{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43602","citation":"Rev. & Tax. Code, § 43602","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 8. Violations [43602. - 43607.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-8"}],"history":"Amended by Stats. 1982, Ch. 496, Sec. 43.   Effective July 12, 1982.","effective":"1982-07-12","html":"<p>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 in an amount not to exceed five hundred dollars ($500) for each offense.</p>","text":"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 in an amount not to exceed five hundred dollars ($500) for each offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-43602","source":"California Legislative Information bulk export (pubinfo)"}