{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55361","citation":"Rev. & Tax. Code, § 55361","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 7. Violations [55361. - 55365.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-7"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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-55361","source":"California Legislative Information bulk export (pubinfo)"}