DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 8. Violations 46701-46706

§ 46703

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 fee imposed by this part is guilty of a felony.

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.