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    <title>Penalty for Failure to Furnish Information, Return, etc</title>
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    <description>Penalty for failure to furnish information provides that persons required to furnish documents, returns, reports or to maintain books who fail to do so, or who furnish false, incorrect or incomplete materials, shall incur a monetary penalty that accrues for each day the failure continues and is subject to an overall maximum cap; the text reflects legislative amendments expanding scope and prescribing the daily-accrual-with-cap structure.</description>
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      <description>Penalty for failure to furnish information provides that persons required to furnish documents, returns, reports or to maintain books who fail to do so, or who furnish false, incorrect or incomplete materials, shall incur a monetary penalty that accrues for each day the failure continues and is subject to an overall maximum cap; the text reflects legislative amendments expanding scope and prescribing the daily-accrual-with-cap structure.</description>
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