California Revenue and Taxation Code 1610.4 – Every person who wilfully states anything which he knows to be false …
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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.
(Added by renumbering Section 1615 by Stats. 1974, Ch. 180.)
Terms Used In California Revenue and Taxation Code 1610.4
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19