{"data":{"id":"us-ca/rtc-55363","jurisdiction":"us-ca","citation":"RTC § 55363","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 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).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 7. Violations [55361. - 55365.]"],"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":"715d9213123e3a7849ad436a844a33a28860d8f4e8644bd9b94d27aa8f85c748","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55362","next":"us-ca/rtc-55363.5"},"notice":"GroundRules: Original legal text. Not legal advice."}