Section 1673.6 Of Article 2. Powers And Duties From California Vehicle Code >> Division 2. >> Chapter 1. >> Article 2.
1673.6
. It is unlawful to use a false or fictitious name, to
knowingly make any false statement, or conceal any material fact on a
refund claim for the smog impact fee that is filed with the
department. A violation of this provision is punishable under Section
72 of the Penal Code. Any signed claim form submitted to the
department for a refund of the smog impact fee shall be signed under
penalty of perjury.