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 department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.
(Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.)