Revenue and Taxation Code section 45953

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.

Source: Section 45953, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45953. (updated Sep. 28, 1987; accessed Jul. 6, 2026).

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Verified:
Jul. 6, 2026

§ 45953's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45953

Original Source: Section 45953, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45953. (last accessed May 12, 2025).