California Revenue and Taxation Code

§ 55363

RTC § 55363 Effective Apr 4, 2011Div. 2 · Part 30 · Ch. 7

Statute text

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).

Legislative history

Amended by Stats. 2011, Ch. 15, Sec. 594. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.