Section 38801 Of Chapter 9. Violations And Res Judicata From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 9.

. Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.