California Revenue and Taxation Code 45953 – 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 fee imposed by this part is guilty of a felony.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
Terms Used In California Revenue and Taxation Code 45953
- 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