{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32552","citation":"Rev. & Tax. Code, § 32552","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 11. Violations [32551. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-11"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.</p>","text":"Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-32552","source":"California Legislative Information bulk export (pubinfo)"}