Penal Code section 72

Every person who, with intent to defraud, presents for allowance or for payment to any state board or officer, or to any county, city, or district board or officer, authorized to allow or pay the same if genuine, any false or fraudulent claim, bill, account, voucher, or writing, is punishable either by imprisonment in the county jail for a period of not more than one year, by a fine of not exceeding one thousand dollars ($1,000), or by both that imprisonment and fine, or by imprisonment pursuant to subdivision (h) of Section 1170, by a fine of not exceeding ten thousand dollars ($10,000), or by both such imprisonment and fine.
As used in this section “officer” includes a “carrier,” as defined in subdivision (a) of Section 14124.70 of the Welfare and Institutions Code, authorized to act as an agent for a state board or officer or a county, city, or district board or officer, as the case may be.

Source: Section 72, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PEN§ionNum=72.­ (updated Apr. 4, 2011; accessed Dec. 15, 2025).

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Verified:
Dec. 15, 2025

§ 72's source at ca​.gov