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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
Rev. & Tax. Code § 43604, under Violations.
Rev. & Tax. Code § 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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)