{"data":{"id":"us-ca/rtc-30471","jurisdiction":"us-ca","citation":"RTC § 30471","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 10. Violations [30471. - 30483.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2c518beba044de6b6296f8c8daa4445c777f21a820d9363c8c75d9d7c6f3f12e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30462.1","next":"us-ca/rtc-30472"},"notice":"GroundRules: Original legal text. Not legal advice."}