California Revenue and Taxation Code

§ 32552

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 32552Div. 2 · Part 14 · Ch. 11

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.

Legislative history

Added by Stats. 1955, Ch. 1842.