Revenue and Taxation Code § 45953

CHAPTER 8. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 45953Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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.