Cal. Rev. & Tax. Code § 55363

Current through the 2024 Legislative Session.

Section 55363 - Willful evasion or attempt to evade or defeat payment of fee

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 (h) 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).

Ca. Rev. and Tax. Code § 55363

Amended by Stats 2011 ch 39 (AB 117),s 68, eff. 6/30/2011.

Amended by Stats 2011 ch 15 (AB 109),s 594, eff. 4/4/2011, but operative no earlier than October 1, 2011, and only upon creation of a community corrections grant program to assist in implementing this act and upon an appropriation to fund the grant program.