Revenue and Taxation Code section 55363

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 (a) 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).

Source: Section 55363, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=55363.­ (updated Apr. 4, 2011; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 55363's source at ca​.gov