Vehicle Code section 1673.6


It is unlawful to use a false or fictitious name, to knowingly make any false statement, or conceal any material fact on a refund claim for the smog impact fee that is filed with the department. A violation of this provision is punishable under Section 72 of the Penal Code. Any signed claim form submitted to the department for a refund of the smog impact fee shall be signed under penalty of perjury.

Source: Section 1673.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=VEH§ionNum=1673.­6.­ (updated Jun. 8, 2000; accessed Dec. 1, 2025).

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Verified:
Dec. 1, 2025

§ 1673.6's source at ca​.gov