{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45951","citation":"Rev. & Tax. Code, § 45951","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 8. Violations [45951. - 45956.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-8"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","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 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 not to exceed five hundred dollars ($500) for each offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-45951","source":"California Legislative Information bulk export (pubinfo)"}