Cal. Rev. & Tax. Code § 8103.5
Current through the 2023 Legislative Session.
Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.
Ca. Rev. and Tax. Code § 8103.5