Section 6514.1 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 3.

. 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.