DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 10. Violations 30471-30483
§ 30471
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.
(Amended by Stats. 2003, Ch. 890, Sec. 15. Effective January 1, 2004.)
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