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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 8. Violations
Section 43602
43602. Failure to file return or report. 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 in an amount not to exceed five hundred dollars ($500) for each offense.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "fails or" before each "refuses" and added "or report" before "required."