DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 8. Violations 43602-43607

§ 43604

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

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