{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9352","citation":"Rev. & Tax. Code, § 9352","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 9. Violations [9351. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-9"}],"history":"Amended by Stats. 1983, Ch. 1092, Sec. 370.   Effective September 27, 1983.   Operative January 1, 1984, by Sec. 427 of Ch. 1092.","effective":"1983-09-27","html":"<p>Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.</p>","text":"Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-9352","source":"California Legislative Information bulk export (pubinfo)"}