Rev. & Tax. Code, § 45953 · Chapter 8. Violations

Rev. & Tax. Code, § 45953

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=45953.
Text hash: sha256 2f0d1155c13d9812936f0a66f1971ff1d1ba20cdd0b3152ad0636c03e9ac20ee
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.