Vehicle Code § 8804
CHAPTER 5. Offenses Against Registration Laws and Suspension, Revocation, and Cancellation of Registration
Every person who, while a resident, as defined in Section 516, of this state, with respect to any vehicle owned by him and operated in this state, registers or renews the registration for the vehicle in a foreign jurisdiction, without the payment of appropriate fees and taxes to this state, is guilty of a misdemeanor.