California · Revenue and Taxation Code - RTC
RTC §43604: Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
Felony
What this law says, in plain English
A person who willfully evades or attempts to evade paying taxes imposed under this statute commits a felony offense.
Read the full statutory text
Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
Verify at the official source: California legislative text
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