California Unemployment Insurance Code 2101.5 – It is a violation of this chapter to willfully make a false statement …
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It is a violation of this chapter to willfully make a false statement or representation or knowingly fail to disclose a material fact for the purpose of lowering or avoiding any contribution required of the maker or other person, or to avoid becoming or remaining subject to this division.
(Amended by Stats. 1986, Ch. 724, Sec. 3.)