California · Revenue and Taxation Code - RTC

RTC §461: Every person who willfully 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 imposing any tax or assessment

Misdemeanor

What this law says, in plain English

A person who knowingly makes a false statement (oral or written, not under oath) used to determine a tax or assessment is guilty of a misdemeanor punishable by up to six months in county jail and/or a fine up to $1,000.

Read the full statutory text

Every person who willfully 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 imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.