GroundRules
RTC § 55363
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
- CHAPTER 7. Violations [55361. - 55365.]
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).
Collected 2026-09-14T05:56:33Z. Source file · JSON