California Revenue and Taxation Code Section 46703

CA Rev & Tax Code § 46703 (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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Last modified: October 25, 2018