Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 8. Violations
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.