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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 9. Violations.
Section 9354.5
9354.5. Felony offense. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.
History—Added by Stats. 1987, Ch. 1064, effective January 1, 1988. Stats. 1989, Ch. 654, in effect January 1, 1990, substituted "Deputy Director, Business Taxes," for "administrator of the excise taxes", and "designee" for "supervisor" in the second sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "who violates this part" for "violation of this part by any" after "this part, any" in the first sentence, substituted "executive director or his or her" for "Deputy Director, Business Taxes, or that person's" after "approved by the" in the second sentence, and added "by" after "three years, or" in the third sentence.