Section 6485.1 Of Article 2. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 2.

. Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vessel, or aircraft.