California Revenue and Taxation Code 43604 – Any person who willfully evades or attempts in any manner to evade or …
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Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
Terms Used In California Revenue and Taxation Code 43604
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19