{"data":{"id":"us-ca/rtc-32552","jurisdiction":"us-ca","citation":"RTC § 32552","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 11. Violations [32551. - 32557.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a26d8f6464f3f7f0c6d2df4354c1c4473d78e2345d82d893b2fda07677af1265","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32551","next":"us-ca/rtc-32553"},"notice":"GroundRules: Original legal text. Not legal advice."}