Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984]
( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) CHAPTER 8. Violations [45951 - 45956]
( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) 45953.
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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)