California Revenue and Taxation Code Section 45953

CA Rev & Tax Code § 45953 (2017)  

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.

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

Last modified: October 25, 2018