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.
Cal. Rev. & Tax. Code § 45953
Violations
Known as the Integrated Waste Management Fee Law
The act spans §§ 45001 to 45984 (127 sections).
Added by Stats. 1987, Ch. 1319, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.