Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Motor Vehicle Fuel Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS.
Article 1. Refunds on Certain Sales
8103.5. Penalty for false claim. 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.
History.—Added by Stats. 1947 (First Extra Session 1947), p. 3815, in effect July 10, 1947.