{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55363","citation":"Rev. & Tax. Code, § 55363","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 7. Violations [55361. - 55365.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-7"}],"history":"Amended by Stats. 2011, Ch. 15, Sec. 594.   (AB 109)   Effective April 4, 2011.   Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.","effective":"2011-04-04","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 punishable by imprisonment pursuant to subdivision (h) of Section <a href=\"/pen/1170\">1170</a> of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).</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 punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-55363","source":"California Legislative Information bulk export (pubinfo)"}