{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46703","citation":"Rev. & Tax. Code, § 46703","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 8. Violations [46701. - 46706.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-8"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","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-46703","source":"California Legislative Information bulk export (pubinfo)"}