Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 8. Violations

Section 46703

46703. 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.