California Revenue and Taxation Code

§ 45953

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 45953 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 8

Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.