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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 8. Violations
Section 45953
45953. Evasion of tax. 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.