{"data":{"id":"us-ca/rtc-60704","jurisdiction":"us-ca","citation":"RTC § 60704","heading":"","body":"Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 11. Violations [60701. - 60709.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ad2f864ff886aa2438c70fd63791e1b3225327c1befd2c5939879867a5c4337b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60703","next":"us-ca/rtc-60705"},"notice":"GroundRules: Original legal text. Not legal advice."}