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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 1. PROPERTY TAXATION |
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Part 2. ASSESSMENT |
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Chapter 3. Assessment Generally |
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ARTICLE 2. Information From Taxpayer |
Section 462.
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Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following:
(a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code.
(b) Gives a false name.
(c) Willfully refuses to give his true name.
Upon conviction of any offense in this section, the defendant may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.
If the defendant is a corporation, it may be punished by an additional fine of two hundred dollars ($200) for each day it refuses to comply with the provisions of this section, up to a maximum of twenty thousand dollars ($20,000).