(c) Any person who receives or distributes any substance listed in subdivision (a) of Section
11100, or any laboratory glassware or apparatus, any chemical reagent or solvent, or any
combination thereof, where the value of the goods in the transaction exceeds one hundred dollars
($100), or any chemical substance specified in Section 11107.1, with the intent of causing the
evasion of the record keeping or reporting requirements of this article, is guilty of a
misdemeanor
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