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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 7 - Overpayments and Refunds
ARTICLE 1 - Refunds on Certain Sales
Section 8103.5.
Universal Citation: CA Rev & Tax Code § 8103.5 (2017)
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.
(Added by Stats. 1947, 1st Ex. Sess., Ch. 15.)
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