Revenue and Taxation Code § 46703

CHAPTER 8. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 46703Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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.