§ 15654. Failure to Make Return, False or Fraudulent Return.

Source: https://govt.westlaw.com/calregs/Document/IEA9235814C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

If no return, an incomplete return, or a false or fraudulent return is made, the State Controller will make a return for the donor on the basis of such information as he may possess or obtain.

Penalties will be imposed for any failure to make a return, for an incomplete return and for a false or fraudulent return. These are specified in Revenue and Taxation Code Sections 15681 through 15685. (See also Section 15681).

Note: Reference: Section 15654, Revenue and Taxation Code.