{"data":{"id":"us-ca/rtc-46701","jurisdiction":"us-ca","citation":"RTC § 46701","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 8. Violations [46701. - 46706.]"],"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":"dd2ee562bb04c4136acc07b8b7f5d214c7a032728482d817827d0b280ec87b10","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46653","next":"us-ca/rtc-46702"},"notice":"GroundRules: Original legal text. Not legal advice."}