{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45953","citation":"Rev. & Tax. Code, § 45953","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 8. Violations [45951. - 45956.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-8"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-45953","source":"California Legislative Information bulk export (pubinfo)"}