Section 462 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.
462
. Every person is guilty of a misdemeanor who, after written
request by the assessor, does any of the following:
(a) Refuses to make available to the assessor any information
which is required by subdivision (d) of Section 441 of this code.
(b) Gives a false name.
(c) Willfully refuses to give his true name.
Upon conviction of any offense in this section, the defendant may
be punished by imprisonment in the county jail for a period not
exceeding six months or by a fine not exceeding one thousand dollars
($1,000), or by both.
If the defendant is a corporation, it may be punished by an
additional fine of two hundred dollars ($200) for each day it refuses
to comply with the provisions of this section, up to a maximum of
twenty thousand dollars ($20,000).