{"data":{"id":"us-ca/rtc-40186","jurisdiction":"us-ca","citation":"RTC § 40186","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 7. Administration [40171. - 40216.]","ARTICLE 3. Violations [40186. - 40188.]"],"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":"a9d0e14eddd3ce323c6dfe920ff8268c34faa541e7a293d3b146d329757644b5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40182","next":"us-ca/rtc-40187"},"notice":"GroundRules: Original legal text. Not legal advice."}