Revenue and Taxation Code section 8103.5

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.

Source: Section 8103.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8103.­5.­ (updated Jan. 1, 1947; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 8103.5's source at ca​.gov