Section 40186 Of Article 3. Violations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 7. >> Article 3.

. 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 board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be fined not exceeding five hundred dollars ($500) for each offense.