Rev. & Tax. Code, § 46701 · Chapter 8. Violations

Rev. & Tax. Code, § 46701

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Any person who refuses to furnish any return 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 in the discretion of the court, together with costs of investigation and prosecution.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=46701.
Text hash: sha256 dd2ee562bb04c4136acc07b8b7f5d214c7a032728482d817827d0b280ec87b10
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 46701. Each shows the citation as that text prints it.

Penal Code

Pen. Code, § 688.5Printed as Section 19542.3, 19701, 19701.5, 19705, 19706, 19720, 19721, 30165.1, 30482, 38800, 46701, 46702, 46704, or 46705 of the Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.