Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor.
Cal. Rev. & Tax. Code § 1610.4
Generally
Applied in 2 court decisions — leading case Kawashima v. Holder (2012)
Most recently applied in Kawashima v. Holder (February 2012)
Added by renumbering Section 1615 by Stats. 1974, Ch. 180.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.