California Tax Franchise Board tried to prosecute me when I didn't file California tax forms. My response was this: "If I pay California tax, where do I vote?"
Two withholding refund checks arrived within one week.
Thirty years ago, I lived and worked in California. I filed my Federal Tax Return. I did the math on my California taxes, and determined I had a refund of $40 or so. I did not file it, and got busy with life. Later that year, I received a very stern letter from the California Tax Franchise Board. If I did not file and pay, I would not be able to renew my car registration, renew my license, etc. I had kept the return and paperwork in a file. I completed the return, mailed it in, and received my refund.
The stern letter was a perfect example of the power of the State.