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California Penal Code Section 72

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Every person who, with intent to defraud, presents for
allowance or for payment to any state board or officer, or to any
county, city, or district board or officer, authorized to allow or
pay the same if genuine, any false or fraudulent claim, bill,
account, voucher, or writing, is punishable either by imprisonment in
the county jail for a period of not more than one year, by a fine of
not exceeding one thousand dollars ($1,000), or by both such
imprisonment and fine, or by imprisonment in the state prison, by a
fine of not exceeding ten thousand dollars ($10,000), or by both such
imprisonment and fine.
   As used in this section "officer" includes a "carrier," as defined
in subdivision (a) of Section 14124.70 of the Welfare and
Institutions Code, authorized to act as an agent for a state board or
officer or a county, city, or district board or officer, as the case
may be.

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Last modified: July 31, 2008