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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 8103.5 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-8103-5/
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