§ 45953

California Revenue and Taxation Code · 2026-10 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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

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California Revenue and Taxation Code

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