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DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 11. Violations 32551-32557

§ 32552

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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