Section 46701 Of Chapter 8. Violations From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 8.

. Any person who refuses to furnish any return 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 in the discretion of the court, together with costs of investigation and prosecution.