California Code, Penal Code - PEN § 25275

(a) No person shall report to a local law enforcement agency that a firearm has been lost or stolen, knowing the report to be false.  A violation of this section is an infraction, punishable by a fine not exceeding two hundred fifty dollars ($250) for a first offense, and by a fine not exceeding one thousand dollars ($1,000) for a second or subsequent offense.

(b) This section shall not preclude prosecution under any other law.

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