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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 8 > Section 46703

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 8. Violations

Section 46703

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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.