DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 2.5. Violations 41143-41143.8

§ 41143

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.

(Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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