2009 California Insurance Code - Section 11880-11881 :: Article 6. Penalties

11880.  (a) It is unlawful to make or cause to be made any knowingly
false or fraudulent statement, whether made orally or in writing, of
any fact material to the determination of the premium, rate, or cost
of any policy of workers' compensation insurance issued or
administered by the State Compensation Insurance Fund for the purpose
of reducing the premium, rate, or cost of the insurance. Any person
convicted of violating this subdivision shall be punished by
imprisonment in the county jail for one year, or in the state prison
for two, three, or five years, or by a fine not exceeding fifty
thousand dollars ($50,000), or double the value of the fraud,
whichever is greater, or by both imprisonment and fine.
   (b) Any person who violates subdivision (a) and who has a prior
felony conviction of the offense set forth in that subdivision shall
receive a two-year enhancement for each prior conviction in addition
to the sentence provided in subdivision (a). The existence of any
fact that would subject a person to a penalty enhancement shall be
alleged in the information or indictment and either admitted by the
defendant in open court, or found to be true by the jury trying the
issue of guilt or by the court where guilt is established by plea of
guilty or nolo contendere or by trial by the court sitting without a
jury.

11881.  Whenever in Chapter 4, Part 3, Division 2 of the Insurance
Code the term "State Industrial Accident Commission" or "Industrial
Accident Commission" or "commission" or "director" or similar
designation occurs, it means the Board of Directors of the State
Compensation Insurance Fund except when such meaning is inconsistent
with the intent and context of said chapter.