{"data":{"id":"us-ca/rtc-55361","jurisdiction":"us-ca","citation":"RTC § 55361","heading":"","body":"Any person who refuses to furnish any return or report 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 not to exceed five hundred dollars ($500) for each offense.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 7. Violations [55361. - 55365.]"],"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":"def70efaf6398c01294a217faed056abc282eda62169cbec69ec67834eeb509b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55337","next":"us-ca/rtc-55362"},"notice":"GroundRules: Original legal text. Not legal advice."}