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 punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).
Cal. Rev. & Tax. Code § 55363
Violations
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Amended by Stats. 2011, Ch. 15, Sec. 594
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.