California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 462
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).
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