Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Fee Collection Procedures Law

Chapter 7. Violations

Section 55363

55363. Penalty for willful evasion or attempt to evade 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 in the state prison for 16 months, 2, or 3 years and a fine of not more than five thousand dollars ($5,000).