California Revenue and Taxation Code

§ 8103.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 8103.5Div. 2 · Part 2 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1947, 1st Ex. Sess., Ch. 15.