{"data":{"id":"us-ca/rtc-45953","jurisdiction":"us-ca","citation":"RTC § 45953","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","CHAPTER 8. Violations [45951. - 45956.]"],"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":"2f0d1155c13d9812936f0a66f1971ff1d1ba20cdd0b3152ad0636c03e9ac20ee","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-45952","next":"us-ca/rtc-45954"},"notice":"GroundRules: Original legal text. Not legal advice."}