California · Revenue and Taxation Code - RTC

RTC §60707: Notwithstanding any other provision of this part, 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 when th

Felony

What this law says, in plain English

Willfully evading tax payment of $25,000 or more in 12 consecutive months is a felony punishable by fine and/or imprisonment of 16 months to 3 years.

Read the full statutory text

Notwithstanding any other provision of this part, 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 when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, or two, or three years, or both the fine and imprisonment in the discretion of the court.

Verify at the official source: California legislative text

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