California Statutes
§ 30471. — 30471. (Amended by Stats. 2003, Ch. 890, Sec. 15.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 10. CHAPTER 10. Violations
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.
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California § 30471. (30471. (Amended by Stats. 2003, Ch. 890, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 890, Sec. 15. Effective January 1, 2004.