{"data":{"id":"us-ca/rtc-7153.5","jurisdiction":"us-ca","citation":"RTC § 7153.5","heading":"","body":"Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be made is guilty of a felony when the amount of unreported tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or both the fine and imprisonment in the discretion of the court.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 10. Violations [7152. - 7157.]"],"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":"f952fa2828a137b59c1b1d8b6bd6de74f1a24aa8b74a9f77cfb8d0235a3848cf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7153","next":"us-ca/rtc-7153.6"},"notice":"GroundRules: Original legal text. Not legal advice."}