{"data":{"id":"us-ca/rtc-8103.5","jurisdiction":"us-ca","citation":"RTC § 8103.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]"],"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":"f6477452982aee6fa3b64947835436e46b2d7dd33d99d4014367b12eeef96444","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8103","next":"us-ca/rtc-8104"},"notice":"GroundRules: Original legal text. Not legal advice."}