DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 8. Violations 43602-43607
§ 43604
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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