Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Fee Collection Procedures Law

Chapter 7. Violations

Section 55361

55361. Criminal penalties. 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.