{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43604","citation":"Rev. & Tax. Code, § 43604","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 8. Violations [43602. - 43607.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-8"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","html":"<p>Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.</p>","text":"Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-43604","source":"California Legislative Information bulk export (pubinfo)"}