Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8103.5 — Refunds on Certain Sales
Cal. Rev. & Tax. Code § 8103.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 8103.5 — Refunds on Certain Sales is in force in the current edition of the Code, and nothing recorded condemns it.
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.