Section 55363 Of Chapter 7. Violations From California Revenue And Taxation Code >> Division 2. >> Part 30. >> Chapter 7.

. 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 punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).